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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