Taxes Consolidation Act 1997 section 461

Basic personal tax credit

Section 461 establishes the basic personal tax credit and sets out the amounts available to individuals depending on their personal circumstances.

• The basic personal tax credit reduces an individual's income tax liability and its amount depends on the claimant's personal status in the year of assessment.
• A credit of €4,000 applies to a married person or civil partner who is jointly assessed to tax under section 1017 or section 1031C respectively.
• A credit of €4,000 also applies to a married person or civil partner who, though separated, wholly or mainly maintains their spouse or civil partner, provided no deduction for maintenance payments is claimed in computing income for tax purposes.
• A credit of €4,000 applies to a widowed person or surviving civil partner in the year of assessment in which their spouse or civil partner dies; in all other cases the credit is €2,000.

---