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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%