Personal Tax Credits
A Personal Tax Credit is due to every individual who is resident in the State. The credit due will depend on whether the individual is single/separated, married or widowed.
- Single Tax Credit
- Married Tax Credit
- Widowed Tax Credit
- Relief Due
- Further Information
- Reference Material
Single Tax Credit
This credit is due to single tax payers.
Separated spouses are generally taxed as single people.
Married Tax Credit
In brief, married personal tax credit is due to a husband or wife, whomever is treated as the assessable spouse, who is either -
- Assessed on the basis of Joint Assessment or
- Separated and paying voluntary maintenance sufficient to wholly or mainly maintain his/her spouse and is not already in receipt of the One Parent Family Tax Credit.
Widowed Tax Credit
The amount of the credit depends on when the individual was widowed and whether they have dependent children.
The credit is higher in the year their spouse dies (bereavement year). It is equivalent to the Married Tax Credit.
Section 461 TCA 1997