Sample List of Tax Credits for 2010
| Personal Tax Credit | Tax Year 2010 |
|---|---|
| Single Person | €1,830 |
| Married Person | €3,660 |
| Widowed Person without dependent children | €2,430 |
| Widowed Person qualifying for One-Parent Family Tax Credit | €1,830 |
One-Parent Family
A One-Parent Tax Credit may be claimed by an individual who is single, widowed, deserted or separated or divorced and who has one or more dependant children who resides with him/her for all or part of the year for which the claim is made.
| One-Parent Family Credit | Tax Year 2010 |
|---|---|
| Widowed Person | €1,830 |
| Other Person | €1,830 |
Note: You do not qualify for One-Parent Family Tax Credit if you already qualify for a married persons tax credit or you live with another person as man and wife
Widowed Parent Tax Credit
| Widowed Parent Tax Credit | Tax Year 2010 |
|---|---|
| Bereaved in 2009 | €4,000 |
| Bereaved in 2008 | €3,500 |
| Bereaved in 2007 | €3,000 |
| Bereaved in 2006 | €2,500 |
| Bereaved in 2005 | €2,000 |
| Bereaved in 2004 | Nil |
Home Carer's Credit
The Home Carer's Tax Credit may be claimed by a married couple where one spouse (the "Home Carer") cares for one or more dependent persons. If the Home Carer has some income in his/her own right the tax credit may still be claimed. Only one tax credit is due irrespective of the number of persons being cared for. Certain conditions apply. For further information see Leaflet IT 66 - Home Carer’s Tax Credit.
| Home Carer's Credit | Tax Year 2010 |
|---|---|
| Max. Credit Available | €900 |
PAYE Tax Credit
The PAYE Tax Credit can be claimed by employees in employment. Only one credit is due to a married couple where only one spouse is in employment.
| PAYE Tax Credit | Tax Year 2010 |
|---|---|
| PAYE Credit | €1,830 |
Age Tax Credit
Age Allowance - is available where you or your spouse is 65 years of age or over in the tax year. You should let your Revenue office know when you reach that age.
| Age Tax Credit | Tax Year 2010 |
|---|---|
| Single/Widowed | €325 |
| Married | €650 |
Blind Tax Credit
If you or your spouse is blind at any time during the tax year, you can claim Blind Person's tax credit. If both of you are blind each of you can qualify for the tax credit. See Leaflet IT 35 - Blind Persons' Tax Credits & Reliefs for further details.
| Blind Tax Credit | Tax Year 2010 |
|---|---|
| Single Person | €1,830 |
| One Spouse Blind | €1,830 |
| Both Spouses Blind | €3,660 |
Incapacitated Child Credit
Who can claim Incapacitated Child Tax Credit?
The tax credit can be claimed by a parent/guardian of a child who is permanently incapacitated, either physically or mentally from maintaining himself or herself and
- Had become so before reaching 21 years of age, or
- Becomes permanently incapacitated after reaching the age of 21, but while still in full-time education or while training full time for a trade or profession for a minimum of 2 years.
Where more than one child is permanently incapacitated, a tax credit may be claimed for each child. For further information see Leaflet IT 18 - Incapacitated Child Tax Credit
| Incapacitated Child Credit | Tax Year 2010 |
|---|---|
| Max. Credit Available | €3,660 |
Dependent Relative Credit
You can claim Dependent Relative Tax Credit if you maintain at your own expense a:
- Relative, including a relative of your spouse, who is unable, due to old age or infirmity, to maintain himself or herself,
- Widowed father or mother of yourself or your spouse regardless of the state of his/her health,
- Son or daughter who resides with you and on whose services you are compelled to depend due to old age or infirmity.
For further information see 
Leaflet IT 46 - Dependent Relative Tax Credit (PDF, 54KB)
| Dependent Relative Credit | Tax Year 2010 |
|---|---|
| Max. Credit Available | €80 |
Expenses in Employment
"Flat Rate Expenses" apply in certain categories of employment.
| Category of Employment | Expenses Due |
|---|---|
| Carpenter | 220 |
| Pharmacists | 450 |
| Nurses (Where obliged to supply and launder their own uniform) | 733 |
| Shop Assistants | 121 |
| School Teachers | 518 |
| Waitress | 64 |
N.B.The above list is not exhaustive. Its purpose is to give you an example of the expenses due in certain categories of employment.
While every effort is made to ensure that the information given in this leaflet is accurate, it is not a legal document. Responsibility cannot be accepted for any liability incurred or loss suffered as a consequence of relying on any matter published herein.
