Section 461A Additional tax credit for certain widowed persons
|
Sign up to access full section commentary and legislation back years
subscription or 30 day access with no obligation
Amendments
Section 461A substituted by Finance Act 2001 section 2(3) and Schedule 1 para 1(g) for 2001 and later tax years.
A widowed person, other than a person to whom paragraph (a) or (b) of section 461, or to whom section 462, applies, shall, in addition to the basic personal tax credit referred to in section 461(c), be entitled to a tax credit (to be known as the "widowed person tax credit") of [€600]1.
Amendments
1 Substituted by Finance Act 2008 section 3 and Schedule 1 para (b) for 2008 and later tax years.
Who is entitled to the widowed person's tax credit?
The widowed person's tax credit is €600. It applies to you as a widowed person who is not entitled to the one parent family tax credit (section 462). The tax credit does not apply in the bereavement year (i.e., in a year in which you receive the fu...
to read the full commentary
