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Main Personal Tax Credits   back to taxes
Personal Tax Credits

Tax Year 2013

Tax Year 2014

Single Person
Married Person or Civil Partner
Widowed Person or Surviving Civil Partner
- qualifying for One Parent Family Tax Credit (2013)
- qualifying for Single Person Child Carer Credit (2014)
- without qualifying children
- in year of bereavement

1,650
3,300


1,650
---
2,190
3,300

1,650
3,300


---
1,650
2,190
3,300

One Parent Family Tax Credit (2013)

1,650

---

Single Person Child Carer Credit (2014)

---

1,650

Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child)

Bereaved in 2013
Bereaved in 2012
Bereaved in 2011
Bereaved in 2010
Bereaved in 2009
Bereaved in 2008


 -
3,600
3,150
2,700
2,250
1,800


3,600
3,150
2,700
2,250
1,800
-

Home Carer's Tax Credit (max.)

810

810

PAYE Tax Credit

1,650

1,650

Age Tax Credit

(a) Single, Widowed or Surviving Civil Partner
(b) Married or in a Civil Partnership

 

245
490

 

245
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) *
(One Spouse or Civil Partner blind) *
(Both Spouses or Civil Partners blind) *

1,650 *
1,650 *
3,300 *

1,650 *
1,650 *
3,300 *

Incapacitated Person -
Allowance for Employing a Carer **

50,000 max **

50,000 max **

* Relief in respect of the cost of maintaining a guide dog (max €825) may be claimed under the heading Health Expenses

** Relief for Employing a Carer (2013 and 2014) is allowable at the individual’s highest rate of tax, i.e. 20%/41%. 



Note 1 - In the case of Dependent Relative Tax Credit, if the relative’s income exceeds the relevant limit of €13,387 in the years 2013 and 2014 no tax credit is due.