| Tax Year 2017 | Tax Year 2016 | Tax Year 2015 | Tax Year 2014 | Tax Year 2013 | |
|---|---|---|---|---|---|
| € | € | € | € | € | |
| Employment of Carer for Incapacitated Person (max) | 75,000 @marginal rate | 75,000@ marginal
rate |
75,000
@marginal rate |
50,000
@marginal rate |
50,000 @ marginal rate |
| Widowed parent/Surviving Civil Partner with qualifying child:
First year after bereavement Second year after bereavement Third year after bereavement Fourth year after bereavement Fourth year after bereavement |
3,600 3,150 2,700 2,250 1,800 |
3,600 3,150 2,700 2,250 1,800 |
3,600 3,150 2,700 2,250 1,800 |
3,600 3,150 2,700 2,250 1,800 |
3,600 3,150 2,700 2,250 1,800 |
| Incapacitated child (max) | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 |
| Married couple/Civil partners, basic personal tax credit | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 |
| Health insurance premiums:
where the insured is aged 85+ on contract date or renewal date aged 80-84 aged 75-79 aged 70-74 aged 70-74 aged 65-69 aged 60-64 |
2,700 2,400 2,025 1,400 975 600 |
2,700
2,400 2,025 1,400 975 600 |
2,700
2,400 2,025 1,400 975 600 |
2,700
2,400 2,025 1,400 975 600 |
2,700 2,400 2,025 1,400 975 600 |
| Basic personal tax credit | 1,650 | 1,650 | 1,650 | 1,650 | 1,650 |
| Single person child carer credit (with qualifying dependant children) | 1,650 | 1,650 | 1,650 | 1,650 | – |
| Blind person
Both spouses/civil partners blind |
1,650
3,300 |
1,650
3,300 |
1,650
3,300 |
1,650
3,300 |
1,650
3,300 |
| Employee tax credit | 1,650 | 1,650 | 1,650 | 1,650 | 1,650 |
| PAYE | 1,650 | 1,650 | 1,650 | 1,650 | 1,650 |
| One parent family (with qualifying dependent children) | – | – | – | 1,650 | |
| Widowed person, or surviving civil partner with qualifying child:
in year of bereavement without dependent children with dependent children |
3,300 2,190 1,650 |
3,300 2,190 1,650 |
3,300 2,190 1,650 |
3,300 2,190 1,650 |
3,300 2,190 1,650 |
| College fees:
Full-time courses Part-time courses |
3,000 1,500 |
3,000
1,500 |
3,000
1,500 |
3,000
1,500 |
3,000 1,500 |
| Fisher tax credit | 1,270 | – | – | – | – |
| Home carer | 1,100 | 1,000 | 810 | 810 | 810 |
| Earned income tax credit | 950 | 550 | – | – | – |
| Rent paid:
By an individual aged 55 or over By married couple/widowed person, or civil partners aged under 55 By married couple/widowed person, or civil partners aged 55 or over By an individual aged under 55 |
640 640 320 40 |
640 640 320 80
|
640
640 1,280 320 |
640
640 1,280 320 |
640 640 1,280 320 |
| Widowed person, or surviving civil partner (other years) | 540 | 540 | 540 | 540 | 540 |
| Married couple, or civil partner one of whom is aged 65 or more | 490 | 490 | 490 | 490 | 490 |
| Training course fees | 254 | 254 | 254 | 254 | 254 |
| Individual aged 65 or more | 245 | 245 | 245 | 245 | 245 |
| Age credit:
Single/widowed/surviving civil partner Married/Civil Partnership |
245 490 |
245
490 |
245
490 |
245
490 |
245 490 |
| Dependent relative (per relative)
Income limits |
70
14,504 |
70
14,060 |
70
13,837 |
70
13,837 |
70
13,837 |
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