PAYEWise.ie is independent and is not part of Revenue.
Tool
Checks the qualifying relationship, substantial maintenance and the dependant's income against the limit for the year you select. The result is likely, unlikely or manual review, never a bare number.
Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.
You will need: Year, relationship, income, maintenance, shared claims.
Do not enter your PPSN, bank details or passwords anywhere on this site. The tools do not need them.
Read the rules first: Dependent Relative Tax Credit.
Result says check with Revenue, or your year is complicated? Ask an accountant (no obligation).