Income tax reliefs - Taxworld Ireland

Last updated on 17 July 2017

Income tax reliefs

Personal circumstances	2017 (€)	2016 (€)	2015 (€)	2014 (€)	2013 (€)	2012 (€)
Single Person	1,650	1,650	1,650	1,650	1,650	1,650
Married Person or Civil Partner	3,300	3,300	3,300	3,300	3,300	3,300
Widowed Person or Surviving Civil Partner with dependent child(ren)	1,650	1,650	1,650	1,650	1,650	1,650
Widowed Person or Surviving Civil Partner without dependent child(ren)	2,190	2,190	2,190	2,190	2,190	2,190
Widowed Person or Surviving Civil Partner – bereavement year	3,300	3,300	3,300	3,300	3,300	3,300
Widowed Parent 1st year after death	3,600	3,600	3,600	3,600	3,600	3,600
Widowed Parent 2nd year after death of spouse or civil partner	3,150	3,150	3,150	3,150	3,150	3,150
Widowed Parent 3rd year after death of spouse or civil partner	2,700	2,700	2,700	2,700	2,700	2,700
Widowed Parent 4th year after death of spouse or civil partner	2,250	2,250	2,250	2,250	2,250	2,250
Widowed Parent 5th year after death of spouse or civil partner	1,800	1,800	1,800	1,800	1,800	1,800
One Parent Family Tax Credit	0	0	0	1,650	1,650	1,650
Single Person Child Carer Credit	1,650	1,650	1,650	0	0	0
Age Tax Credit if single, widowed or surviving civil partner	245	245	245	245	245	245
Age Tax Credit if married or in a civil partnership	490	490	490	490	490	490
Home Carer’s Tax Credit (max.)	1,100	1,000	810	810	810	810
Employed Person taking care of an incapacitated individual (max.)	75,000	75,000	50,000	50,000	50,000	50,000
Employee PAYE Tax Credit	1,650	1,650	1,650	1,650	1,650	1,650
Earned Income Tax Credit (max.)	950	550	0	0	0	0
Incapacitated Child Tax Credit	3,300	3,300	3,300	3,300	3,300	3,300
Incapacitated Child Tax Credit – income limit of child	0	0	0	0	0	0
Dependent Relative	70	70	70	70	70	70
Dependent Relative Income Limit	14,504	14,060	13,904	13,837	13,837	13,837
Blind Person’s Tax Credit – single person	1,650	1,650	1,650	1,650	1,650	1,650
Blind Person’s Tax Credit – one spouse or civil partner blind	1,650	1,650	1,650	1,650	1,650	1,650
Blind Person’s Tax Credit – both spouses or civil partners blind	3,300	3,300	3,300	3,300	3,300	3,300
Blind Person’s Guide Dog – allowance	825	825	825	825	825	825
Revenue Job Assist Year 1 (additional for each child)	0	0	0	3,810 (1,270)	3,810 (1,270)	3,810 (1,270)
Revenue Job Assist Year 2 (additional for each child)	0	0	2,540 (850)	2,540 (850)	2,540 (850)	2,540 (850)
Revenue Job Assist Year 3 (additional for each child)	0	1,270 (425)	1,270 (425)	1,270 (425)	1,270 (425)	1,270 (425)
Rent Tax Credit aged <55/55 and over, single	40/80	80/160	120/240	160/320	200/400	240/480
Rent Tax Credit aged <55/55 and over, married or in a civil partnership	80/160	160/320	240/480	320/640	400/800	480/960
Rent Tax Credit aged <55/55 and over, widowed person or surviving civil partner	80/160	160/320	240/480	320/640	400/800	480/960
Interest – first-time buyers (allowable for first 7 years) single (max.)	10,000	10,000	10,000	10,000	10,000	10,000
Interest – first-time buyers (allowable for first 7 years) married or in a civil partnership	20,000	20,000	20,000	20,000	20,000	20,000
Interest – first-time buyers (allowable for first 7 years) widowed person or surviving civil partner	20,000	20,000	20,000	20,000	20,000	20,000
Interest – non-first-time buyers single person (max.)	3,000	3,000	3,000	3,000	3,000	3,000
Interest – non-first-time buyers married or in a civil partnership	6,000	6,000	6,000	6,000	6,000	6,000
Interest – non-first-time buyers widowed person or surviving civil partner	6,000	6,000	6,000	6,000	6,000	6,000
Tax Rate: Schedule F (WH = Withholding Tax)	20% WH	20% WH	20% WH	20% WH	20% WH	20% WH
Tax Rate: Special Savings Account (SSA)	39%	41%	41%	41%	33%	30%
Max. liability on deposit interest	39%	41%	41%	41%	33%	30%