Income Tax
Tax credits
| Personal Circumstances | Tax Year 2012 | Tax Year 2013 |
|---|---|---|
| Single Person | €1,650 | €1,650 |
| Married Person or Civil Partner | €3,300 | €3,300 |
| Widowed Person or Surviving Civil Partner – qualifying for One Parent Family Tax Credit | €1,650 | €1,650 |
| Widowed Person or Surviving Civil Partner without qualifying children | €2,190 | €2,190 |
| Widowed Person or Surviving Civil Partner in year of bereavement | €3,300 | €3,300 |
| One-Parent Family Tax Credit (with qualifying child) | €1,650 | €1,650 |
| Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 2012 | — | €3,600 |
| Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 2011 | €3,600 | €3,150 |
| Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 2010 | €3,150 | €2,700 |
| Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 2009 | €2,700 | €2,250 |
| Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 2008 | €2,250 | €1,800 |
| Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 2007 | €1,800 | — |
| Home Carer Tax Credit (max.) | €810 | €810 |
| PAYE Tax Credit | €1,650 | €1,650 |
| Age Tax Credit if Single, Widowed or Surviving Civil Partner | €245 | €245 |
| Age Tax Credit if Married or in a Civil Partnership | €490 | €490 |
| Incapacitated Child Tax Credit (max) | €3,300 | €3,300 |
| Dependent Relative Tax Credit ( – See note 1) | €70 | €70 |
| Blind Tax Credit – Single Person* | €1,650* | €1,650* |
| Blind Tax Credit – One Spouse or Civil Partner Blind* | €1,650* | €1,650* |
| Blind Tax Credit – Both Spouses or Civil Partners Blind* | €3,300* | €3,300* |
| Incapacitated Person – Relief for Employing a Carer** | €50,000**max | €50,000**max |
* Relief in respect of the cost of maintaining a guide dog (max €825) may be claimed under the heading of Health Expenses.
** Relief for Employing a Carer (2012 and 2013) is allowable at the individual’s highest rate of tax, i.e. 20% or 41%.
Note 1- In the case of Dependent Relative Tax Credit, if the relative’s income exceeds the relevant limit of €13,837 in the years 2012 and 2013 no tax credit is due.
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Tax rates and bands
| Personal Circumstances | Tax Year 2012 | Tax Year 2013 |
|---|---|---|
| Single, Widowed or a Surviving Civil Partner without qualifying children | €32,800 @ 20%, Balance @ 41% | €32,800 @ 20%, Balance @ 41% |
| Single, Widowed or a Surviving Civil Partner qualifying for One Parent Family Tax Credit | €36,800 @ 20%, Balance @ 41% | €36,800 @ 20%, Balance @ 41% |
| Married or in a Civil Partnership – one Spouse or Civil Partner with income | €41,800 @ 20%, Balance @ 41% | €41,800 @ 20%, Balance @ 41% |
| Married or in a Civil Partnership – both Spouses or Civil Partners with income | €41,800 @ 20% (with an increase of €23,800 max), Balance @ 41% | €41,800 @ 20% (with an increase of €23,800 max), Balance @ 41% |
Note: The increase in the standard rate tax band is restricted to the lower of €23,800 in years 2012 and in 2013 or the amount of the income of the Spouse or Civil Partner with the lower income. The increase is not transferable between Spouses or Civil Partners.
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