Tax Relief Charts
Tax Credits, Allowances & Reliefs
| 2011 € | 2010 € | 2009 € | 2008 € | 2007 € | |
|---|---|---|---|---|---|
| Single | 1,650 | 1,830 | 1,830 | 1,830 | 1,760 |
| Married | 3,300 | 3,660 | 3,660 | 3,660 | 3,520 |
| Widowed (other yrs) with dependent child | 1,650 | 1,830 | 1,830 | 1,830 | 1,760 |
| Widowed Person without dependent child | 2,190 | 2,430 | 2,430 | 2,430 | 2,310 |
| Widowed Person bereavement year | 3,300 | 3,660 | 3,660 | 3,660 | 3,520 |
| Widowed Parent 1st yr. after death | 3,600 | 4,000 | 4,000 | 4,000 | 3,750 |
| Widowed Parent 2nd yr. after death | 3,150 | 3,500 | 3,500 | 3,500 | 3,250 |
| Widowed Parent 3rd yr. after death | 2,700 | 3,000 | 3,000 | 3,000 | 2,750 |
| Widowed Parent 4th yr. after death | 2,250 | 2,500 | 2,500 | 2,500 | 2,250 |
| Widowed Parent 5th yr. after death | 1,800 | 2,000 | 2,000 | 2,000 | 1,750 |
| One Parent Family Single | 1,650 | 1,830 | 1,830 | 1,830 | 1,760 |
| One Parent Family Widowed | 1.650 | 1,830 | 1,830 | 1,830 | 1,760 |
| One Parent Family Income Limit of Child | 0 | 0 | 0 | 0 | 0 |
| Aged Tax Credit Single | 245 | 325 | 325 | 325 | 275 |
| Aged Tax Credit Married | 490 | 650 | 650 | 650 | 550 |
| Home Carer's Credit | Max 810 | Max 900 | Max 900 | Max 900 | Max 770 |
| Incapacitated Person - employing a carer - Max | 50,000 * | 50,000 * | 50,000 * | 50,000 * | 50,000 * |
| PAYE | 1,650 | 1,830 | 1,830 | 1,830 | 1,760 |
| Child Incapacitated | 3,300 | 3,660 | 3,660 | 3,660 | 3,000 |
| Child Income Limit of child |
0 | 0 | 0 | 0 | 0 |
| Dependant Relative | 70 | 80 | 80 | 80 | 80 |
| Dependant Relative Income Limit | 13,837 | 13,837 | 13,837 | 13,473 | 12,745 |
| Blind Persons 1 spouse blind | 1,650 | 1,830 | 1,830 | 1,830 | 1,760 |
| Blind Persons Both spouses blind | 3,300 | 3,660 | 3,660 | 3,660 | 3,520 |
| Blind Persons Guide Dog - Allowance | 825 | 825 | 825 | 825 * | 825 * |
| Job Assist Year 1 (Additional for Each Child) | *3,810 (*1270) | *3,810 (*1,270) | *3,810 (*1,270) | *3,810 (*1,270) | *3,810 (*1,270) |
| Job Assist Year 2 (Additional for Each Child) | *2,540 (*850) |
*2,540 (*850) |
*2,540 (*850) |
*2,540 (*850) |
*2,540 (*850) |
| Job Assist Year 3 (Additional for Each Child) | *1,270 (*425) |
*1,270 (*425) |
*1,270 (*425) |
*1,270 (*425) |
*1,270 (*425) |
| Rent Tax Credit Aged <55/55+ Single | 320//640 | 400/800 | 400/800 | 400/800 | 360/720 |
| Rent Tax Credit Aged <55/55+ Widowed | 640/1,280 | 800/1,600 | 800/1,600 | 800/1,600 | 720/1,440 |
| Rent Tax Credit Aged <55/55+ Married | 640/1,280 | 800/1,600 | 800/1,600 | 800/1,600 | 720/1,440 |
| 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 | Nil | 70 | 70 | 70 | 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 | All Inclusive: Max 80 |
| Service Charges (previous year payment) All other | All Inclusive: Max 80 | All Inclusive: Max 80 | All Inclusive: Max 80 | All Inclusive: Max 80 | All Inclusive: Max 80 |
| Interest - First time buyers (Allowable for first 7 years) Single (Max) | **10,000 | **10,000 | **10,000 | 10,000 | 8,000 |
| Interest - First time buyers (Allowable for first 7 years) Widowed |
**20,000 | **20,000 | **20,000 | 20,000 | 16,000 |
| Interest - First time buyers (Allowable for first 7 years) Married | **20,000 | **20,000 | **20,000 | 20,000 | 16,000 |
| 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) | **3,000 | **3,000 | **3,000 | 3,000 | 3,000 |
| Interest - Non-first time buyers Widowed | **6,000 | **6,000 | **6,000 | 6,000 | 6,000 |
| Interest - Non-first time buyers Married | **6,000 | **6,000 | **6,000 | 6,000 | 6,000 |
| 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. | 0.27 | 0.25 | 0.23: 1/1/2009-7/4/20090.25: 8/4/2009-31/12/2009 | 0.2 | 0.2 |
| Max liability on Deposit Interest | 0.27 | 0.25 | 0.23: 1/1/2009-7/4/20090.25: 8/4/2009-31/12/2009 | 0.2 | 0.2 |
* Denotes amount at Marginal Rate
- 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 2012.
- 2011: Loans taken out from 1 January 2004 to 31 December 2011, subject to qualifying loan criteria, are eligible for TRS Mortgage interest relief until 31 December 2017.
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. For more information see leaflet: Tax Relief at Source (TRS) for Mortgage Interest Relief.