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| Personal Tax Credits |
| Personal Tax Credits | Tax Year 2010 |
€ |
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| Single Person’s Tax Credit | 1,830 |
| Married Person’s Tax Credit | 3,660 |
| Additional one-parent family | 1,830 |
| PAYE | 1,830 |
| Age Credit - Single | 325 |
| Age Credit - Married | 650 |
| Home Carer | 900 |
| Rent Relief | |
| - Under age 55 single persons | 400 |
| - Under age 55 married persons | 800 |
| - Over age 55 single persons | 800 |
| - Over age 55 married persons | 1,600 |
| Rent Relief | |
| Incapacitated child | 3,660 |
| Blind Persons | |
| - Single | 1,830 |
| - Married | 3,660 |
| Widowed additional credit | 600 |
| Widowed parent | |
| - 1st year after year of Bereavement | 4,000 |
| - 2nd year after year of Bereavement | 3,500 |
| - 3rd year after year of Bereavement | 3,000 |
| - 4th year after year of Bereavement | 2,500 |
| - 5th year after year of Bereavement | 2,000 |
| Exemption Limits - 65 - Years and over | Tax Year 2010 |
€ |
|
| Single / Widowed | 20,000 |
| Married | 40,000 |
| Standard Rate Bands | |
| Single Widowed Persons | 36,400 |
| - Married Couples, one income | 45,400 |
| - Married Couples, two incomes | 72,800 |
| - One parent/widowed parent | 40,400 |
| Tax Rates | |
| - Standard Rate | 20% |
| - Top rate | 41% |
| PRSI | |
| - Employee ceiling | 75,036 |
| - Weekly Threshold | 352 |
| - Employee PRSI rate | 4% |
| - Employer PRSI rate | 10.75% |
| Health Levy | |
| - Threshold (annual) | 26,000 |
| - Income up to €100,100 (up to €1,925 pw) | 4% |
| - Excess over €100,100 (over €1,295 pw) | 5% |
| Income Levy | |
| - Income up to €75,036 (up to €1,443 pw) | 2% |
| - Income between €75,036 and €174,980 | 4% |
| - Excess over €174,980 (over €3,365 pw) | 6% |
| Rent-a-Room Relief |
| Where a room (or rooms) in a person’s sole or main residence is (are) let as residential accommodation, gross annual rental income of up to €10,000 is exempt from tax. Relief in respect of mortgage interest relief is not affected. The relevant Capital Gains Tax/Stamp Duty provisions are also not affected. For more information see Leaflet IT 70. |
| Childcare Services |
| Childcare Services relief is a scheme of tax relief for income arising from the provision of certain childcare services. Where the gross annual income from the provision of childcare service does not exceed the specified amount the income is exempt from tax. The childcare service must be provided in the carer's home, not the children's home and no more than 3 children may be cared for at any time. |
| Home Carer Tax Credit |
One spouse (the ‘home carer’) works in the home caring for one or more dependent persons, i.e. a child for whom they are entitled to Social Welfare child benefit, a person aged 65 or over, or a person who is permanently incapacitated by reason of mental or physical infirmity and the qualifying person normally resides with the couple for the year.
The tax credit is not available to married couples that are taxed as single persons. Neither is the tax credit available to married couples who claim the increased standard rate tax band for dual income couples. For more information and also to claim the relief due complete the application form and send it to your local Revenue office.
| Health / Medical Expenses Relief |
You may claim tax relief on a Form MED , at standard rate of tax, for certain medical expenses incurred by you, your spouse, your dependent child or a dependent relative. Most medical expenses, with some exceptions e.g. routine dental and ophthalmic care, qualify for relief. You cannot claim relief for any expenditure which has been or will be reimbursed, e.g. by VHI, Vivas, a Health Authority, or where a compensation payment is made or will be made.
| Tuition Fees |
Tax relief at the standard rate of tax (20%) is available for
certain tuition fees.
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