Tax Relief Chart

Tax Credits, Allowances & Reliefs

Personal Tax Credits
	2010 €	2009 €	2008 €	2007 €	2006 €
Single	1830	1830	1830	1760	1630
Married	3660	3660	3660	3520	3260
Widowed (other yrs) with dependent child	1830	1830	1830	1760	1630
Widowed Person without dependent child	2430	2430	2430	2310	2130
Widowed Person bereavement year	3660	3660	3660	3520	3260
Widowed Parent 1st yr. after death	4000	4000	4000	3750	3100
Widowed Parent 2nd yr. after death	3500	3500	3500	3250	2600
Widowed Parent 3rd yr. after death	3000	3000	3000	2750	2100
Widowed Parent 4th yr. after death	2500	2500	2500	2250	1600
Widowed Parent 5th yr. after death	2000	2000	2000	1750	1100
One Parent Family Single	1830	1830	1830	1760	1630
One Parent Family Widowed	1830	1830	1830	1760	1630
One Parent Family Income Limit of Child	0	0	0	0	0
Aged Tax Credit Single	325	325	325	275	250
Aged Tax Credit Married	650	650	650	550	500
Home Carer's Credit	Max 900	Max 900	Max 900	Max 770	Max 770
Incapacitated Person - employing a carer - Max	*50000	*50000	*50000	*50000	*50000
PAYE	1830	1830	1830	1760	1490
Child Incapacitated	3660	3660	3660	3000	1500
Child Income Limit of child	0	0	0	0	0
Dependant Relative	80	80	80	80	80
Dependant Relative Income Limit	13837	13837	13473	12745	11912
Blind Persons 1 spouse blind	1830	1830	1830	1760	1500
Blind Persons Both spouses blind	3660	3660	3660	3520	3000
Blind Persons Guide Dog - Allowance	825	825	*825	*825	*825
Job Assist Year 1 (Additional for Each Child)	3810 (1270)	3810 (1270)	3810 (1270)	3810 (1270)	3810 (1270)
Job Assist Year 2 (Additional for Each Child)	2540 (850)	2540 (850)	2540 (850)	2540 (850)	2540 (850)
Job Assist Year 3 (Additional for Each Child)	1270 (425)	1270 (425)	1270 (425)	1270 (425)	1270 (425)
Rent Tax Credit Aged <55/55+ Single	400/800	400/800	400/800	360/720	330/660
Rent Tax Credit Aged <55/55+ Widowed	800/1600	800/1600	800/1600	720/1440	660/1320
Rent Tax Credit Aged <55/55+ Married	800/1600	800/1600	800/1600	720/1440	660/1320
Rent Tax Credit Aged <55/55+ Available at Top Rate	Nil / Nil	Nil / Nil	Nil / Nil	Nil / Nil	Nil / Nil
Trade Union Subscription Tax Credit	70	70	70	60	60
Service Charges (previous year payment) Tags/ Independent Contractor	All Inclusive: Max 80	All Inclusive: Max 80	All Inclusive: Max 80	All Inclusive: Max 80	Max 39
Service Charges (previous year payment) All other	All Inclusive: Max 80	All Inclusive: Max 80	All Inclusive: Max 80	All Inclusive: Max 80	No max
Interest - First time buyers (Allowable for first 7 years) Single (Max)	**10000	**10000	10000	8000	4000
Interest - First time buyers (Allowable for first 7 years) Widowed	**20000	**20000	20000	16000	8000
Interest - First time buyers (Allowable for first 7 years) Married	**20000	**20000	20000	16000	8000
Interest - First time buyers (Allowable for first 7 years) Available at Top Rate	Nil	Nil	Nil	Nil	Nil
Interest - Non-first time buyers Single (Max)	**3000	**3000	3000	3000	2540
Interest - Non-first time buyers Widowed	**6000	**6000	6000	6000	5080
Interest - Non-first time buyers Married	**6000	**6000	6000	6000	5080
Interest - Non-first time buyers Availble at Top Rate	Nil	Nil	Nil	Nil	Nil
Tax Rate: Sch F	20% WH	20% WH	20% WH	20% WH	20% WH
Tax Rate: S.S.A.	0.2	0.2	0.2	0.2	0.2
Max liability on Deposit Interest	0.2	0.2	0.2	0.2	0.2

* Denotes amount at Marginal Rate

**Interest Relief
2009: First-time buyers - the rate of mortgage interest relief is increased from 20% to 25% in years 1 and 2 and to 22.5% in years 3, 4 and 5. The relief remains unchanged at 20% for years 6 and 7 of the mortgage. Non-first time buyers - the rate of mortgage relief is reduced from 20% to 15%.

2010: Qualifying loans taken out before 1 July 2011 will continue to get relief for 7 years. Transitional measures will be provided for qualifying loans taken out between 1 July 2011 and the end of 2013.
Those whose entitlement to relief would, in the absence of this change, expire in 2010 or after, will continue to qualify for relief at the applicable rate up until the end of 2017. The relief will be abolished completely by the end of 2017.

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