Section 461 Basic personal tax credit
In relation to any year of assessment, an individual shall be entitled to a tax credit (to be known as the “basic personal tax credit”) of-
(a) €3,300, in a case in which the claimant is a married person or a civil partner who-
(ii) proves that [his or her spouse or civil partner is not living with him or her but is wholly or mainly maintained by him or her for the year of assessment and that the claimant is not entitled, in computing his or her income for tax purposes for that year, to make any deduction in respect of the sums paid by him or her for the maintenance of his or her spouse,
(b) €3,300, in a case in which the claimant in the year of assessment is a widowed person or surviving civil partner other than a person to whom paragraph (a) applies, whose spouse or civil partner has died in the year of assessment, and
(c) €1,650, in the case of any other claimant.