Personal Tax Credit Chart 2016/2017

Personal Tax Credits

The following chart gives details of the main personal tax credits for the tax years 2016 and 2017.

Tax credits for the years 2016 and 2017
Personal Circumstances 2016 2017
Single Person €1,650 €1,650
Married Person or Civil Partner €3,300 €3,300
Widowed Person 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
Widowed Person or Surviving Civil Partner in year of bereavement €3,300 €3,300
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

 

 

 

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

 

** Relief for Employing a Carer is allowable at the individual’s highest rate of tax, which is 20 per cent or 40 per cent.

Note 1

In the case of the Dependent Relative tax credit, if the relative’s income exceeds the relevant limit of €14,060 in 2016 or €14,504 in 2017 no tax credit is due.

http://www.revenue.ie/en/tax/it/leaflets/it1.html#section26

 

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