Tax Credits & Reliefs >> Chart of Tax Credits and Reliefs

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In addition to the basic tax credits there are various tax credits available to be claimed and we list each of these below:


Tax Year 

2006

2007

2008

2009

2010

2011

Single Person

1,630

1,760

1,830

1,830

1,830

1,650

Married Person

3,260

3,520

3,660

3,660

3,660

3,300

Widowed Person

 

 

 

 

 

 

Qualifying for One Parent Family Tax Credit

1,630

1,760

1,830

1,830

1,830

1,650

Without dependent children

2,130

2,310

2,430

2,430

2,430

2,190

In year of bereavement 

3,260

3,520

3,660

3,660

3,660

3,300

One Parent Family Tax Credit

 

 

 

 

 

 

Widowed, Deserted, Separated or Unmarried

1,630

1,760

1,830

1,830

1,830

1,650

Widowed Parent Tax Credit

 

 

 

 

 

 

  Bereaved in 2010                           

        

        

        

 

 

3,600

  Bereaved in 2009                           

        

        

        

 

4,000

3,150

  Bereaved in 2008                           

        

        

        

4,000

3,500

2,700

  Bereaved in 2007

 

 

4,000

3,500

3,000

2,250

  Bereaved in 2006 

 

3,750

3,500

3,000

2,500

1,800

  Bereaved in 2005 

3,100

3,250

3,000

2,500

2,000

 

  Bereaved in 2004 

2,600

2,750

2,500

2,000

 

 

  Bereaved in 2003 

2,100

2,250

2,000

            

            

            

  Bereaved in 2002 

1,600

1,750

 

 

 

 

  Bereaved in 2001

1,100

 

 

 

 

 

Home Carer’s Tax Credit (Maximum) 

770

770

900

900

900

810

PAYE Tax Credit

1,490

1,760

1,830

1,830

1,830

1,650

Additional Tax Credit for Age 65 Plus

 

 

 

 

 

 

  Single/Widowed 

205 

250 

275

325

325

245

  Married 

410

500

550

650

650

490

Blind Person’s Tax Credit 

 

 

 

 

 

 

  one spouse blind

1,000

1,500

1,760

1,830

1,830

1,650

  both spouses blind

2,000

3,000

3,520

3,660

3,660

3,300

Additional Allowance for Guide Dog

825

825

825

825

825

0*

Incapacitated Person

 

 

 

 

 

 

  Allowance for Employing a Carer

30,000

50,000

50,000

50,000

50,000

50,000

*Relief in respect of the cost of maintaining a guide dog (max €825) may be claimed under the heading of Health Expenses.

The tax rate on your income starts at 20% and then increases to 41% when your income exceeds a certain level as listed in the table below.

Tax Year 

 

2006

2007

2008

2009

2010

2011

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Up to Threshold Amount                                             

Standard Rate

20%

20%

20%

20%

20%

20%

Income Over Threshold                                               

Upper Rate     

42%

41%

41%

41%

41%

41%

Single/Widowed Persons

Threshold

€32,000

€34,000

€35,400

€36,400

€36,400

€32,800

Lone Parents Single/Widowed with Dependent Children

Threshold

€36,000

€38,000

€39,400

€40,400

€40,400

€36,800

Married Couple with One Income

Threshold

€41,000

€43,000

€44,400

€45,400

€45,400

€41,800

Married Couple with Two Incomes

Threshold

*€64,000

*€68,000

*€70,800

*€72,800

*€72,800

*€65,600

*Note: The extra amount taxable at the 20% applies provided each spouse has taxable income of at least €23,000 for 2006, €25,000 for 2007, €26,400 for 2008, €27,400 for 2009 & 2010 and €32,800 for 2011.

Expert Tax Library

Age 65 and Over

PAYE Taxpayers

Tax Credits & Reliefs