Able-bodied dependants

Children

Here you should list the children, stepchildren, adopted children, grandchildren, great-grandchildren and foster children.

65+ informal care

This concerns elderly people who are in need of care:

•parents, grandparents, parents-in-law, half-brothers, half-sisters, brothers-in-law and/or sisters-in-law:

•who have reached the age of 65; and

•who are in need of care (reduced level of self-reliance of at least nine points).

65+ transitional measure

Here you may list only elderly people from the above categories who were already dependent on 1 January 2021, but who are not in need of care. the 'old' tax reduction will continue to apply to them until at least the 2024 income year.

Others

This may concern:

•dependent parents, grandparents, parents-in-law, half-brothers, brothers-in-law, half-sisters and/or sisters-in-law up to the age of 65;

•elderly people aged 65+ who are not in need of care and who are dependent only from 1 January 2022 or later;

•elderly people aged 65+ who are not in need of care at the end of the transitional scheme;

•foster parents.

Disabled dependants

Children

These are children with:

•a permanent disability of at least 66%; or

•a condition that corresponds to at least four points on the classification of physical and psychological consequences.

Adults (partner, 65+ transitional measure, others)

These are adults who:

•are unable to earn the same salary as an able-bodied person in the labour market;

•are significantly less able to live independently; or

•who have a permanent disability of at least 66%.