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Income Tax

The following are details of the Budget Statement of 9 December 2009, as made by the Minister for Finance. The tables below outline the position for 2010.

Tax Credits 2009 2010
Single Person €1,830 €1,830
Married Person €3,660 €3,660
Widowed Person (without dependant children) €2,430 €2,430
One Parent Family Credit €1,830 €1,830
Incapacitated Child Credit Max €3,660 €3,660
PAYE Credit €1,830 €1,830
Dependant Relative €80 €80
Home Carer €900 €900
Trade Union Subscriptions €350 €350
Blind Tax Credit
Single Person/One Spouse Blind
€1,830 €1,830
Both Spouses Blind €3,660 €3,660
Widowed Parent
Bereaved in 2009
2008 €4,000 €4,000
2007 €3,500 €3,500
2006 €3,000 €3,000
2005 €2,500 €2,500
2004 €2,000 €2,000
Age Tax Credit
Single/Widowed
€325 €325
Married €650 €650

 

Marginal Rate Reliefs 2009 2010
Relief (Allowed at the taxpayer’s top rate of tax) € Max € Max
Employing a Carer €50,000 €50,000

 

Standard Rate Reliefs (Allowed at 20% rate band) 2009 2010
Rent Tax Relief € Max € Max
Single – under 55 €2,000 €2,000
Married/Widowed – under 55 €4,000 €4,000
Single – 55 & over €4,000 €4,000
Married/Widowed – 55 & over €8,000 €8,000