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 |