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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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Important Notice for PAYE Customers: Enhancement of our PAYE Services in myAccount

Important Notice for PAYE Customers: Enhancement of our PAYE Services in myAccount

**This Notice is also available on the Revenue website in the News section**
Revenue is further enhancing our online services for PAYE customers to make it quicker, easier and more convenient for you to manage your tax.
You can now access the various PAYE services including PAYE Anytime, Form 12 and the ‘Jobs and Pensions’ service from the new PAYE Services card in myAccount.
PAYE Services allows you to quickly and easily claim tax credits, declare income, claim refunds, submit a tax return and tell us about a new job or private pension and you will have access to these services from all smart devices like mobile phone, tablet etc.
To claim credits, declare income or divide your tax credits and rate bands for 2017, you should go to the ‘Manage your tax 2017’ link on the new PAYE Services card.
If you want to claim credits or refunds for previous years, click on ‘Review your tax 2013-2016 (Form 12)’. If you are unable to access the Form 12 you should continue to use PAYE Anytime.
During 2017, we will be replacing our PAYE Anytime service and we will update you again when that happens.

RevApp
Revenue recently launched a new mobile application called RevApp and it is available to download free from the Apple, Google or Windows Store. This app will help you manage your tax affairs on the go.

RevApp provides you with quick and easy mobile access to myAccount, MyEnquiries, Calculators and Tools and Receipts Tracker.

Receipts Tracker

Receipts Tracker is a new service that allows you to record and manage receipts for your expenses including health expenses. It also provides the option for you to upload your receipts information and images to Revenue storage. If the image of the receipt is clear, readable and complete, you do not have to keep the original receipt.
Further information on myAccount, RevApp and the Receipts Tracker can be found on our website.

Kathleen Redmond
Planning Division
Revenue Commissioners

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Revenue Key Dates for February 2017

February 2017

Return and payment dates for the month of February
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI/USC/LPT: P30 monthly return and payment for January 2017
14 DWT: Return and payment of DWT for January 2017
14 PSWT: F30 monthly return and payment for January 2017
15 PSWT: F35 annual return for year ended 31 December 2016
15 PAYE/PRSI/USC/LPT: Make available P60 2016, to each employee
15 PAYE/PRSI/USC/LPT: Due date submission of Form P35 for year ended 31 December 2016
19 VAT: Monthly VAT 3 return and payment (if due) for the period January together with a Return of Trading Details where the accounting period ends in January
19 VAT: Annual VAT 3 return and payment (if due) for the period February – January together with a Return of Trading Details where the accounting period ends in January
*1-23 Corporation Tax: PT for APs ending between 1-31 March 2017
*1-23 Corporation Tax: Returns for APs ending between 1-31 May 2016
*1-23 Corporation Tax: Pay Balance due on APs ending between 1-31 May 2016
23 RCT: RCT monthly return and payment (if due) for January 2017
23 Income Tax: Due date submission of SARP Employer Return for year ended 31 December 2016
1-29 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 May 2016

* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.

http://www.revenue.ie/en/practitioner/calendar.html

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Important Notice to Employers & Pension Providers from Revenue

Irish Tax and Customs

IMPORTANT NOTICE TO EMPLOYERS & PENSION PROVIDERS

Taxation of Paternity Benefit

Statutory paternity leave of 2 weeks together with a new Paternity Benefit has been introduced in respect of births and adoptions on or after 1 September 2016.

Paternity Benefit (including any increases for adults and child dependants), payable by the Department of Social Protection (DSP) is liable to tax. USC and PRSI will not apply.

As part of the on-going exchange of information arrangements between the DSP and Revenue, Revenue will receive details of the benefit payments which will be updated onto Revenue’s records.

Individuals who pay their tax through the PAYE system will, where possible, automatically have their annual tax credits and rate bands reduced by the amount of the Paternity Benefit payment.

Employers/pension providers will be advised of the adjusted tax credits and cut-off points on employer tax credit certificates (P2Cs).

As Paternity Benefit is being taxed by reducing employees’ tax credits and cut-off points on P2Cs, employers/pension providers are not to include figures for this payment on forms P45, P60 or P35L.

All queries relating to the payments should be directed to the DSP.

For further information follow the link to our Links Page where you can connect with Revenue and The Department of Social Protection.

http://www.revenue.ie/revsearch/search?q=paternity&btnSearch=Find

https://www.welfare.ie/en/Pages/Paternity-Benefit.aspx

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August Key Dates for Revenue

Return and payment dates for the month of August
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI/USC/LPT:
P30 monthly return and payment for July 2016
14 DWT: Return and payment of DWT for July 2016
14 PSWT: F30 monthly return and payment for July 2016
19 VAT: Monthly VAT 3 return and payment (if due) for the period July together with a Return of Trading Details where the accounting period ends in July
19 VAT: Annual VAT 3 return and payment (if due) for the period August – July together with a Return of Trading Details where the accounting period ends in July
*1-23 Corporation Tax: PT for APs ending between 1-30 September 2016
*1-23 Corporation Tax: Returns for APs ending between 1-30 November 2015
*1-23 Corporation Tax: Pay balance due on APs ending between 1-30 November 2015
23 RCT: RCT monthly return and payment (if due) for July 2016
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-30 November 2015

* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

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Revenue Key Dates July 2016

July 2016 Revenue Key Dates

Return and payment dates for the month of July
Date Type of return and the period of the payment cover for each tax type
14 PAYE/PRSI/USC/LPT:
P30 monthly return and payment for June 2016
P30 quarterly return and payment for April – June 2016
14 DWT: Return and payment of DWT for June 2016
14 PSWT: F30 monthly return and payment for June 2016
19 VAT: Monthly VAT 3 return and payment (if due) for the period June together with a Return of Trading Details where the accounting period ends in June
19 VAT: Bi-Monthly VAT 3 return and payment (if due) for period May – June 2016 together with the Return of Trading Details where the accounting period ends between the 1st May and the 30th June
19 VAT: Bi-Annual VAT 3 return and payment (if due) for period January – June 2016 together with the Return of Trading Details where the accounting period ends between the 1st January and the 30th June
19 VAT: Annual VAT 3 return and payment (if due) for the period July – June together with a Return of Trading Details where the accounting period ends in June
20 VAT: MOSS VAT return and payment (if due) for the period April – June 2016
*1-23 Corporation Tax: PT for APs ending between 1-31 August 2016
*1-23 Corporation Tax: Returns for APs ending between 1-31 October 2015
*1-23 Corporation Tax: Pay balance due on APs ending between 1-31 October 2015
23 RCT: RCT monthly return and payment (if due) for June 2016
23 RCT: RCT quarterly return and payment (if due) for period April – June 2016
1-31 Corporation Tax: Returns of Third Party Information for APs ending between 1-31 October 2015

* Where the return and payments are not received electronically, the return and payments filing date is 1-21 of the relevant month.

Note: Extended date for certain taxes for customers who both file and pay electronically (via ROS)

Dates taken from Revenue http://www.revenue.ie/en/practitioner/calendar.html#section7

Revenue Key Dates

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