Tax Credits, Allowances & Reliefs
| 2009 € | 2008 € | 2007 € | 2006 € | 2005 € | |
|---|---|---|---|---|---|
| Single | 1830 | 1830 | 1760 | 1630 | 1580 |
| Married | 3660 | 3660 | 3520 | 3260 | 3160 |
| Widowed (other yrs) with dependent child | 1830 | 1830 | 1760 | 1630 | 1580 |
| Widowed Person without dependent child | 2430 | 2430 | 2310 | 2130 | 1980 |
| Widowed Person bereavement year | 3660 | 3660 | 3520 | 3260 | 3160 |
| Widowed Parent 1st yr. after death |
4000 | 4000 | 3750 | 3100 | 2800 |
| Widowed Parent 2nd yr. after death |
3500 | 3500 | 3250 | 2600 | 2300 |
| Widowed Parent 3rd yr. after death |
3000 | 3000 | 2750 | 2100 | 1800 |
| Widowed Parent 4th yr. after death |
2500 | 2500 | 2250 | 1600 | 1300 |
| Widowed Parent 5th yr. after death |
2000 | 2000 | 1750 | 1100 | 800 |
| One Parent Family Single |
1830 | 1830 | 1760 | 1630 | 1580 |
| One Parent Family Widowed |
1830 | 1830 | 1760 | 1630 | 1580 |
| One Parent Family Income Limit of Child |
0 | 0 | 0 | 0 | 0 |
| Aged Tax Credit Single |
325 | 325 | 275 | 250 | 205 |
| Aged Tax Credit Married |
650 | 650 | 550 | 500 | 410 |
| Home Carer's Credit | Max 900 | Max 900 | Max 770 | Max 770 | Max 770 |
| Incapacitated Person - employing a carer - Max | *50000 | *50000 | *50000 | *50000 | *30000 |
| PAYE | 1830 | 1830 | 1760 | 1490 | 1270 |
| Child Incapacitated |
3660 | 3660 | 3000 | 1500 | 1000 |
| Child Income Limit of child |
0 | 0 | 0 | 0 | 0 |
| Dependant Relative | 80 | 80 | 80 | 80 | 60 |
| Dependant Relative Income Limit |
13837 | 13473 | 12745 | 11912 | 10997 |
| Blind Persons 1 spouse blind |
1830 | 1830 | 1760 | 1500 | 1000 |
| Blind Persons Both spouses blind |
3660 | 3660 | 3520 | 3000 | 2000 |
| Blind Persons Guide Dog - Allowance |
825 | *825 | *825 | *825 | *825 |
| Job Assist Year 1 (Additional for Each Child) |
*3810 (*1270) |
*3810 (*1270) |
*3810 (*1270) |
*3810 (*1270) |
*3810 (*1270) |
| Job Assist Year 2 (Additional for Each Child) |
*2540 (*850) |
*2540 (*850) |
*2540 (*850) |
*2540 (*850) |
*2540 (*850) |
| Job Assist Year 3 (Additional for Each Child) |
*1270 (*425) |
*1270 (*425) |
*1270 (*425) |
*1270 (*425) |
*1270 (*425) |
| Rent Tax Credit Aged <55/55+ Single |
400/800 | 400/800 | 360/720 | 330/660 | 300/600 |
| Rent Tax Credit Aged <55/55+ Widowed |
800/1600 | 800/1600 | 720/1440 | 660/1320 | 600/1200 |
| Rent Tax Credit Aged <55/55+ Married |
800/1600 | 800/1600 | 720/1440 | 660/1320 | 600/1200 |
| 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 | 70 | 70 | 60 | 60 | 40 |
| Service Charges (previous year payment) Tags/ Independent Contractor |
All Inclusive: Max 80 | All Inclusive: Max 80 | All Inclusive: Max 80 | Max 39 | Max 39 |
| Service Charges (previous year payment) All other |
All Inclusive: Max 80 | All Inclusive: Max 80 | All Inclusive: Max 80 | No max | No max |
| Interest - First time borrowers (Allowable for first 7 years) Single (Max) |
**10000 | 10000 | 8000 | 4000 | 4000 |
| Interest - First time borrowers (Allowable for first 7 years) Widowed |
**20000 | 20000 | 16000 | 8000 | 8000 |
| Interest - First time borrowers (Allowable for first 7 years) Married |
**20000 | 20000 | 16000 | 8000 | 8000 |
| Interest - First time borrowers (Allowable for first 7 years) Available at Top Rate |
Nil | Nil | Nil | Nil | Nil |
| Interest - Non-first time borrowers Single (Max) |
**3000 | 3000 | 3000 | 2540 | 2540 |
| Interest - Non-first time borrowers Widowed |
**6000 | 6000 | 6000 | 5080 | 5080 |
| Interest - Non-first time borrowers Married |
**6000 | 6000 | 6000 | 5080 | 5080 |
| Interest - Non-first time borrowers 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. | 0.2 | 0.2 | 0.2 | 0.2 | 0.2 |
| Max liability on Deposit Interest | 0.2 | 0.2 | 0.2 | 0.2 | 0.2 |
* Denotes amount at Marginal Rate
**Interest Relief 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%.