PERSONAL TAX CREDITS
Personal Circumstances | 2016 | 2017 |
---|---|---|
Single Person | €1,650 | €1,650 |
Married Person or Civil Partner | €3,300 | €3,300 |
Widowed or Surviving Civil Partner – qualifying for Single Person Child Carer Credit – | €1,650 | €1,650 |
Widowed Person or Surviving Civil Partner without qualifying child(ren) | €2,190 | €2,190 |
Single Person Child Carer Credit | €1,650 | €1,650 |
Widowed Parent Tax Credit (with qualifying child) – Bereaved in 2016 | — | €3,600 |
Widowed Parent Tax Credit (with qualifying child) – Bereaved in 2015 | €3,600 | €3,150 |
Widowed Parent Tax Credit (with qualifying child) – Bereaved in 2014 | €3,150 | €2,700 |
Widowed Parent Tax Credit (with qualifying child) – Bereaved in 2013 | €2,700 | €2,250 |
Widowed Parent Tax Credit (with qualifying child) – Bereaved in 2012 | €2,250 | €1,800 |
Widowed Parent Tax Credit (with qualifying child) – Bereaved in 2011 | €1,800 | — |
Home Carer Tax Credit (max.) | €1,000 | €1,100 |
Employee Tax Credit (max.) | €1,650 | €1,650 |
Earned Income Tax Credit (max.) | €550 | €950 |
Age Tax Credit if Single, Widowed or Surviving Civil Partner | €245 | €245 |
Age Tax Credit if Married or in a Civil Partnership | €490 | €490 |
Incapacitated Child Tax Credit | €3,300 | €3,300 |
Dependent Relative Tax Credit ( – See Note 1) | €70 | €70 |
Blind Person’s Tax Credit – Single Person* | €1,650* | €1,650* |
Blind Person’s Tax Credit – One Spouse or Civil Partner Blind* | €1,650* | €1,650* |
Blind Person’s Tax Credit – Both Spouses or Civil Partners Blind* | €3,300* | €3,300* |
Incapacitated Individual – Relief for employing a carer** | €75,000**max | €75,000**max |