Dependent Relative Tax Credit

[kris_2021]

Hi could someone explain me this with little more details?
on revenue website it says:

Who can Claim?

Any individual who maintains a relative at his/her own expense. If more than one claimant, the tax credit is apportioned based on the amount each contributes in maintenance.


so if i have 2 kids i can claim this tax credit? or they need to be sick or in education or something else?

 

[smeharg]

Read the paragraph below the on you have quoted:

Conditions to Qualify


Claimant must have a relative who:

• Is incapacitated by old age/infirmity from maintaining him/herself
• Is a widowed father or mother of yourself, your spouse or civil partner or a parent of your civil partner who is himself or herself a surviving civil partner, regardless of age and state of health and
• Whose income does not exceed the specified amount.

 

[scan]

what is a dependent person .

 

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