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non EU dependent parents - get tax credit

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Brigid from Ireland
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non EU dependent parents - get tax credit

Post by Brigid from Ireland » Sun Oct 06, 2013 7:24 pm

If you are supporting a dependent parent who has no income, and if you are working in Ireland, there is a tax credit which you may claim. It is called the 'dependent relative tax credit' and there is also a 'medical insurance relief' for health insurance premimums paid for that parent.

These are not worth much financially, but claiming these will help to show that the parent is dependent on you and that the revenue has accepted that the parent is dependent.

The revenue requires financial dependence only, so it is the easiest department to convince that the parent is dependent.

I think it is critical that you claim this if you are trying to show a parent is dependent on you.
BL

jinkazama_11
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Re: non EU dependent parents - get tax credit

Post by jinkazama_11 » Sun Oct 06, 2013 7:39 pm

Brigid from Ireland wrote:If you are supporting a dependent parent who has no income, and if you are working in Ireland, there is a tax credit which you may claim. It is called the 'dependent relative tax credit' and there is also a 'medical insurance relief' for health insurance premimums paid for that parent.

These are not worth much financially, but claiming these will help to show that the parent is dependent on you and that the revenue has accepted that the parent is dependent.

The revenue requires financial dependence only, so it is the easiest department to convince that the parent is dependent.

I think it is critical that you claim this if you are trying to show a parent is dependent on you.
Thanks for sharing this mate.
In terms of claiming "dependent relative tax credit". I can see a box on form 12A. I will send my UK bank statements showing transfer to my mom account. Is there anything else i have to send to revenue with my Form12A.

I can't see any section for 'medical insurance relief'. Can I simply write a cover letter requesting this with my Form12A.

Thanks again for sharing your knowledge with everyone on this forum.

Brigid from Ireland
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Post by Brigid from Ireland » Tue Oct 08, 2013 10:27 pm

I would send the cover letter and the bank statement. If revenue need more than this, they will ask you for what they need.

Please let us know if you get this, as I think it is relevant to a few people here.

The medical insurance relief is listed on the revenue website, so it should be available. I think that very few people look for this, so maybe there is no official form to apply for it.

Another thing is that if mum (the dependent non-EU relative) needs any medicine, you should apply in your name for the Drugs Payment Scheme, and have your non-EU mum listed as a dependent member of your household, as this means that the cost of her medicine will be included in the 144euro/month limit that applies to your family. Once again, you should apply for this even if no member of the family requires medicine, as adding your mum to this scheme is another evidence that she is dependent on you. (You should add your wife and children also, in case they get sick over the summer holidays). Note that if you are asked how long you plan to stay in Ireland you need to explain that you have a job here and intend to stay in Ireland on a permanent basis. If your wife remains in England with the children and this is questioned you can explain that the Irish schools are unsuitable on grounds of religious faith and your wife and children will be moving to Ireland on a permanent basis when the youngest child is finished school. Again, let us know if you get the Drugs Payment card with your mum's name on it.

If mum is not yet in Ireland you should apply for the Drugs Payment Card for yourself, your wife and children (even if they are still in UK, as they will be with you on holidays). Then when your mum comes to Ireland you apply to have her included on your card as a dependent member of your household.
BL

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Post by jinkazama_11 » Wed Oct 09, 2013 11:51 am

This is very useful. I will be moving to Dublin in the first week of Nov and hopefully she will move with me. I applied for her visa in Irish embassy, London, waiting for a reply now.
The information about Drugs Payment Scheme is very useful, I didn’t know about it. I will apply for this as soon as I arrive in Ireland. I am confused about full medical card? What does income limit mean? Does it mean one should be earning less than the limit or more than the limit?
I will update all the relevant posts in order to help others.
Thanks a lot for all your input.

strongbow
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Post by strongbow » Wed Oct 09, 2013 3:36 pm

@Brigid . Please excuse my ignorance, but is this for some EU national who is trying to use the EU rules in order to get dependent non-EU parents into Ireland?

My own status:
I am a naturalised Irish citizen and my non-EU parents are dependent on me. I have been looking at legal options to get them to Ireland long-term but there doesn't seem to be any unless I move to another EU country and exercise my EU rights. Hence I was curious about this particular point you made.

jinkazama_11
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Post by jinkazama_11 » Wed Oct 09, 2013 4:09 pm

Yes thats right. I am British citizen and trying to get my dependent mother to UK using surinder singh route.

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Post by alegalalien » Thu Oct 10, 2013 3:41 pm

I just wonder taking independent tax credit and home carer tax credit will affect the naturalization later on ?

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Post by Brigid from Ireland » Sat Oct 12, 2013 7:14 pm

Hi Strongbow,

Yes, one of the issues for non-EU parents is that they must be dependent on the child, and this is difficult to show. So I think getting these tax credits from revenue help to show this.

Hi Alegalalien,

I do not think it should have any impact on naturalisation, as everyone is entitled to claim the relevant tax reliefs. It is welfare that is paid when you are unemployed that is the main issue with naturalisation (welfare paid when on maternity leave is not counted as a problem, neither is child benefit a problem).

Hi Jinkazama,

Full medical card - you must be below the relevant income limits, and you get free GP, free hospital, and medicine at a cost of 50cent per item (basically free medicine also, as the cost is so low). This is mostly for those whose income is so low that they qualify for means tested social welfare payments.

GP only card - you get free GP only and must pay for medicine, to the limit of 144/month/family for medicine. The income limits for this are more generous than for the medical card - it is for the working poor, and the cost of accommodation/travel to work is included as an expense when calculating if you are entitled to this card. A lot of people who qualify for this do not apply for it.

Drugs Payment Scheme - you pay the GP usually 50 euro/visit, and the max you pay for medicine is 144/euro/month per family. You should get this card for yourself, the wife, kids and your mum also, as it shows she is a dependent member of your family.

Hospital Care: You should bring evidence of your right to NHS care (if from UK) or a European Health Insurance Card (EHIC) available from all European countries including the UK with you when you travel to Ireland. This gives cover for hospital care on the same basis as an Irish citizen for a short period of time (maybe about three months) and by the time this period has passed you should have a job. Then you say if asked that you intend to stay permanently in Ireland (This is important - that you intend to stay on a permanent basis) and this means you have the same rights as an Irish person to hospital care. The right is basically that you can go on a waiting list for anything, and to care in an emergency. The cost of this is limited to 750 euro per year (75 euro per night for the first ten nights in hospital per year, everything else is free if you stay longer in hospital), so long as you have the EHIC card or are working with the intention of staying on a permanent basis.

Note that non-EU often do not have the above rights - it is a complex area, and this is why non-EU require health insurance, as they pay the full economic cost if they are in hospital for emergency or any other care (the economic cost is about two thousand euro per night, with no limit to the cost).

Note also that maternity care is free to all.

Note also that Ireland pays for VERY expensive drugs - there are people here who are getting medicine that costs fifty thousand euro per year for life, and they pay only 144 euro per month or get them free on the medical card. I think that some very expensive drugs (eg kalydeco for cystic fibrosis at a cost in excess of one hundred thousand per patient per year) are authorised in Ireland - you are talking several million over the lifetime of the patient, and the state pays for the drug.
BL

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Post by jinkazama_11 » Sat Oct 12, 2013 9:51 pm

Brigid from Ireland - Thanks for this useful information.
I will get EHIC card for myself and also bring my NHS card. I have got the job and will be able to prove that I will live in Ireland permanently.
I dont think I will be able to get EHIC for my mom as she is not on NHS care and seen by GP as a private patient. I will get medical insurance for her.
The information you provided is very useful and will help me to prove the dependency.

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Post by Brigid from Ireland » Sun Oct 13, 2013 7:20 pm

That is correct, mum cannot get EHIC or NHS card, as she is non-EU and does not work in the EU, so that is why she is required to have health insurance.

I should add that if you go to Accident and Emergency the cost is 120 euro, but if you go to a doctor (GP) first to get a note you pay the GP his usual fee (about 50 euro) and you do not pay the Accident and Emergency charge, so if you need to go to a hospital for a minor thing it is cheaper to go to the GP first and get a note for the hospital.
BL

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Post by jinkazama_11 » Sun Oct 13, 2013 8:43 pm

very useful.

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Post by jinkazama_11 » Mon Oct 14, 2013 10:34 am

I have applied for EHIC card for myself and bought travel insurance for my mom valid for 1 month. Once in Ireland I will try to buy Medical Insurance for her and also register her with a GP. Thanks for all the useful information you have given me.

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Post by Xbox360 » Fri Oct 18, 2013 6:57 am

hi,

Interesting discussion. Note that the only relevant case law for EU family member -parents is:

http://eur-lex.europa.eu/LexUriServ/Lex ... 01:EN:HTML


2 useful paragraphs :
'37 In order to determine whether the relatives in the ascending line of the spouse of a Community national are dependent on the latter, the host Member State must assess whether, having regard to their financial and social conditions, they are not in a position to support themselves. The need for material support must exist in the State of origin of those relatives or the State whence they came at the time when they apply to join the Community national.

....With regard to Article 6 of Directive 73/148, the Court has held that, given the lack of precision as to the means of acceptable proof by which the person concerned can establish that he or she comes within one of the classes of persons referred to in Articles 1 and 4 of that directive, it must be concluded that evidence may be adduced by any appropriate means (see, inter alia, Case C‑363/89 Roux [1991] ECR I‑1273, paragraph 16, and Case C‑215/03 Oulane [2005] ECR I‑1215, paragraph 53).


THus while the is no loss in trying out the tax credit, it will not strengthen your case beyond the factual proof that your parents are residing with you and depend on you for basic needs and finances.

NOte: member states should not question why they became dependent on you. Just prove the facts, and unless they have evidence that you are not actually providing finances as you said, your parent should be considered dependent.



Xbox








[quote="Brigid from Ireland"]Hi Strongbow,

Yes, one of the issues for non-EU parents is that they must be dependent on the child, and this is difficult to show. So I think getting these tax credits from revenue help to show this.

Hi Alegalalien,

I do not think it should have any impact on naturalisation, as everyone is entitled to claim the relevant tax reliefs. It is welfare that is paid when you are unemployed that is the main issue with naturalisation (welfare paid when on maternity leave is not counted as a problem, neither is child benefit a problem).

Hi Jinkazama,

Full medical card - you must be below the relevant income limits, and you get free GP, free hospital, and medicine at a cost of 50cent per item (basically free medicine also, as the cost is so low). This is mostly for those whose income is so low that they qualify for means tested social welfare payments.

GP only card - you get free GP only and must pay for medicine, to the limit of 144/month/family for medicine. The income limits for this are more generous than for the medical card - it is for the working poor, and the cost of accommodation/travel to work is included as an expense when calculating if you are entitled to this card. A lot of people who qualify for this do not apply for it.

Drugs Payment Scheme - you pay the GP usually 50 euro/visit, and the max you pay for medicine is 144/euro/month per family. You should get this card for yourself, the wife, kids and your mum also, as it shows she is a dependent member of your family.

Hospital Care: You should bring evidence of your right to NHS care (if from UK) or a European Health Insurance Card (EHIC) available from all European countries including the UK with you when you travel to Ireland. This gives cover for hospital care on the same basis as an Irish citizen for a short period of time (maybe about three months) and by the time this period has passed you should have a job. Then you say if asked that you intend to stay permanently in Ireland (This is important - that you intend to stay on a permanent basis) and this means you have the same rights as an Irish person to hospital care. The right is basically that you can go on a waiting list for anything, and to care in an emergency. The cost of this is limited to 750 euro per year (75 euro per night for the first ten nights in hospital per year, everything else is free if you stay longer in hospital), so long as you have the EHIC card or are working with the intention of staying on a permanent basis.

Note that non-EU often do not have the above rights - it is a complex area, and this is why non-EU require health insurance, as they pay the full economic cost if they are in hospital for emergency or any other care (the economic cost is about two thousand euro per night, with no limit to the cost).

Note also that maternity care is free to all.

Note also that Ireland pays for VERY expensive drugs - there are people here who are getting medicine that costs fifty thousand euro per year for life, and they pay only 144 euro per month or get them free on the medical card. I think that some very expensive drugs (eg kalydeco for cystic fibrosis at a cost in excess of one hundred thousand per patient per year) are authorised in Ireland - you are talking several million over the lifetime of the patient, and the state pays for the drug.[/quote]

jinkazama_11
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Post by jinkazama_11 » Fri Oct 18, 2013 9:51 am

Welcome back mate, it seems your 2 weeks holidays were extended to 2 months. :)
Thanks for the case law, i was struggling to find a case law that relates to dependent parents.
Is it worth mentioning this case law in the letter of application for residence card?

Thanks

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Post by jinkazama_11 » Sat Nov 23, 2013 1:29 pm

hi
I have applied for dependent relative tax credit and waiting for revenue decision.
I have registered my mum with a GP. GP have told me to she is eligible for long term illness book and she should also apply for medical card. I am not sure if I should go ahead with this. Can immigration argue that I am relying on state and not paying for her medical treatment myself. Also shall i get her on my drug payment scheme?
Thanks for your input.

Brigid from Ireland
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Post by Brigid from Ireland » Sat Nov 23, 2013 7:48 pm

Drug payment scheme - yes, definitely, this is one of your rights as an insured worked, and no penalty can be applied to her because you exercise this right.

Medical card - definitely not, in my opinion, at the present time. If she gets a residence card she could apply afterwards, but it would be unwise to apply before her right to reside is sorted out. In addition, the medical card staff will want her to demonstrate the source of her income, so if you do plan for her to apply for this after her right to reside is sorted out, I would recommend that you set up a direct debit of 188 euro per week from your bank to her account. This is because the medical card staff do a means test, and in order to do this they need paperwork identifying the source of her income. 188 is the standard rate of social welfare for an adult, so if her income is less than this she won't get a medical card (as they will assume she has concealed income) and if her income is more she may not get one either ( too rich to need a medical card). Personally, I would be disinclined to apply after she has the right to reside, as I do think it could be used to argue that you are not providing for her.

Long term illness book - Personally I think this is a grey area. I would wait until after the right to reside is sorted out, but that is just my opinion. I would apply immediately after she has proof of her right to reside in Ireland. There is no means test for this and I do not think it is considered public funds.

I presume you are aware that many Irish go up to Northern Ireland and buy their medicine there, as it is much less expensive.
BL

jinkazama_11
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Post by jinkazama_11 » Sat Nov 23, 2013 10:56 pm

Brigid from Ireland wrote:Drug payment scheme - yes, definitely, this is one of your rights as an insured worked, and no penalty can be applied to her because you exercise this right.

Medical card - definitely not, in my opinion, at the present time. If she gets a residence card she could apply afterwards, but it would be unwise to apply before her right to reside is sorted out. In addition, the medical card staff will want her to demonstrate the source of her income, so if you do plan for her to apply for this after her right to reside is sorted out, I would recommend that you set up a direct debit of 188 euro per week from your bank to her account. This is because the medical card staff do a means test, and in order to do this they need paperwork identifying the source of her income. 188 is the standard rate of social welfare for an adult, so if her income is less than this she won't get a medical card (as they will assume she has concealed income) and if her income is more she may not get one either ( too rich to need a medical card). Personally, I would be disinclined to apply after she has the right to reside, as I do think it could be used to argue that you are not providing for her.

Long term illness book - Personally I think this is a grey area. I would wait until after the right to reside is sorted out, but that is just my opinion. I would apply immediately after she has proof of her right to reside in Ireland. There is no means test for this and I do not think it is considered public funds.

I presume you are aware that many Irish go up to Northern Ireland and buy their medicine there, as it is much less expensive.
Thanks mate.
I will add her to my drug payment scheme card. I don't mind paying for 144 euros for her medication. I was paying about 100 pounds for her medication in the UK.
I will not apply for medical card or long term illness book.
thanks for your reply

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Post by Brigid from Ireland » Sun Nov 24, 2013 8:23 pm

It is possible/likely that it will be difficult to add her name to the Drugs Payment Scheme card, as it is an unusual thing to do because most people living in Ireland have a right to this in their own name. On the other hand, the staff in the office may just do it with no problem - it is impossible to know until you apply.

Please let us know if you succeed in getting her name on this, as it is an acceptance by the HSE that she is dependent on you, so I think it is important as part of the proof that she is dependent.
BL

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Post by jinkazama_11 » Sun Nov 24, 2013 9:40 pm

Brigid from Ireland wrote:It is possible/likely that it will be difficult to add her name to the Drugs Payment Scheme card, as it is an unusual thing to do because most people living in Ireland have a right to this in their own name. On the other hand, the staff in the office may just do it with no problem - it is impossible to know until you apply.

Please let us know if you succeed in getting her name on this, as it is an acceptance by the HSE that she is dependent on you, so I think it is important as part of the proof that she is dependent.
I have sent the application. lets see how long they will take.
I am having a nightmare with departments here. They can't get the spelling of our names right. PPS office only used part of our address and decided not to use building name. GOD knows who got my PPS letter. After 3-4 phone calls they realised that building name is missing from the address they got on system. I am going to welfare office in the morning to get it corrected.
I dont know what immigration people guna do with us.

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Post by jinkazama_11 » Wed Nov 27, 2013 2:32 pm

got a response back for drug payment scheme.
they can't put her on my card but can issue a card in her own right.
just checking if I should go ahead and ask them to do so?

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Post by Brigid from Ireland » Wed Nov 27, 2013 11:20 pm

You should appeal. Write that citizen's information states:

'The scheme covers the person who applied, his or her spouse/partner and children under 18 years or under 23 if in full-time education. A dependant with a physical or mental disability/illness living in the household who does not have a Medical Card and who is unable to fully maintain himself/herself, may be included in the family expenditure regardless of age.'

Explain that your mother is your dependent, has a physical illness, lives in your household and is unable to maintain herself as she cannot work due to illness/old age. Further explain that she does not meet the habitual residence condition for social welfare payments, never having worked in Ireland, so she is completely dependent on you. Therefore you wish for her to be included on your card, in accordance with the information from citizens information quoted above. Add that if she is granted her own card it will be necessary for you to pay the 144 euro per month in drugs/medicine cost twice (once for yourself and once for her) and that the purpose of the scheme is to ensure that your medicine costs are limited to 144 euro, and you feel the expectation that you would pay twice that amount is unfair and not in accordance with how those who are ethnically Irish are treated. Ask for urgent appeal as her medical costs are high and in light of this you need the case dealt with quickly.

The reason you appeal is that you need her on your card, as this is an acceptance that she is your dependent. If she gets her own card she is saying that she is responsible for her own costs. There is a big difference, as you are essentially trying to proove that she is your dependent in order to get her a residence right in Ireland. So you should appeal.

This is not about who pays for the medicine she needs, it is about getting one state system to accept that she is your dependent and then if she is your dependent she is entitled to reside with you. So this is more important than you may think.
BL

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Re: non EU dependent parents - get tax credit

Post by Alks » Mon Nov 03, 2014 5:22 pm

jinkazama_11,

Did you appeal and manage to get your mum under your card?

Regards
Alks

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Re: non EU dependent parents - get tax credit

Post by Alks » Mon Nov 03, 2014 5:24 pm

Brigid,

Can you please clarify whether I can apply for Irish EHIC card for dependent parents?

Regards
Alks

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