Taxes Consolidation Act 1997 section 461A

Additional tax credit for certain widowed persons

Section 461A provides an additional tax credit for widowed persons and surviving civil partners who are not entitled to the single person child carer credit.

• A widowed person or surviving civil partner may be entitled to an additional tax credit of €540, known as the "widowed person or surviving civil partner tax credit".
• The credit is available in addition to the basic personal tax credit of €2,000 under section 461(c).
• The credit does not apply to a widowed person or surviving civil partner who is entitled to the single person child carer credit under section 462B.
• The credit does not apply in the year of bereavement, as that year is dealt with separately under section 461(a) or (b).