Section 461 [Basic personal tax credit]
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Amendments
Section 461 and heading substituted by Finance Act 2001 section 2(3) and Schedule 1 para 1(f) for 2001 and later tax years.
In relation to any year of assessment, an individual shall be entitled to a tax credit (to be known as the "basic personal tax credit") of-
(a) [€3,660]1, in a case in which the claimant is a married person who-
(i) is assessed to tax for the year of assessment in accordance with section 1017, or
(ii) proves that his or her spouse is not living with him or her but is wholly or mainly maintained by him or her for the year of assessment and that the claimant is not entitled, in computing his or her income for tax purposes for that year, to make any deduction in respect of the sums paid by him or her for the maintenance of his or her spouse,
(b) [€3,660]1, in a case in which the claimant in the year of assessment is a widowed person, other than a person to whom paragraph (a) applies, whose spouse has died in the year of assessment, and
(c) [€1,830]1, in the case of any other claimant.
Amendments
1 Substituted by Finance Act 2008 section 3 and Schedule 1 para (a) for 2008 and later tax years.
