@Sarenco, your post persuaded me to look this up.
The conditions for the dependent relative credit are contained in TCA 1997, s 466.
That section mentions the specified amount over which a relative’s income cannot exceed for a claimant to qualify for the credit.
However, the CAT and CGT legislation have their own definitions of dependent relative.
This appears deliberate otherwise they would both have referred back to the conditions in s 466, e.g., something like - dependent relative has the same meaning as s 466, or within the meaning of s 466. But they don’t.
For CGT, s 604 (11)(a) states:
“In
this subsection, “dependent relative”, in relation to an individual, means a relative of the individual, or of the wife or husband of the individual, who is incapacitated by old age or infirmity from maintaining himself or herself, or the widowed father
or widowed mother (whether or not he or she is so incapacitated) of the individual or of the wife or husband of the individual.
And for CAT s 86 (as amended) s 9(a)
In
this subsection—
‘dependent relative’ means a relative who is—
(i) permanently and totally incapacitated by reason of mental or physical infirmity from maintaining himself or herself,
or
(ii) of the age of 65 years or over.
There is no mention of an income limit in either case.
But what, therefore, does “dependent” mean.
Perhaps I am missing something.
Maybe
@torblednam could shed some light on this.