|
|
2009 €
|
2008 €
|
2007 €
|
2006 €
|
|
|
Single
|
1830
|
1830
|
1760
|
1630
|
|
|
Married
|
3660
|
3660
|
3520
|
3260
|
|
|
Widowed (other yrs) with dependent child
|
1830
|
1830
|
1760
|
1630
|
|
|
Widowed Person without dependent child
|
2430
|
2430
|
2310
|
2130
|
|
|
Widowed Person bereavement year
|
3660
|
3660
|
3520
|
3260
|
|
|
Widowed Parent
1st yr. after death
|
4000
|
4000
|
3750
|
3100
|
|
|
Widowed Parent
2nd yr. after death
|
3500
|
3500
|
3250
|
2600
|
|
|
Widowed Parent
3rd yr. after death
|
3000
|
3000
|
2750
|
2100
|
|
|
Widowed Parent
4th yr. after death
|
2500
|
2500
|
2250
|
1600
|
|
|
Widowed Parent
5th yr. after death
|
2000
|
2000
|
1750
|
1100
|
|
|
One Parent Family
Single
|
1830
|
1830
|
1760
|
1630
|
|
|
One Parent Family
Widowed
|
1830
|
1830
|
1760
|
1630
|
|
|
One Parent Family
Income Limit of Child
|
0
|
0
|
0
|
0
|
|
|
Aged Tax Credit
Single
|
325
|
325
|
275
|
250
|
|
|
Aged Tax Credit
Married
|
650
|
650
|
550
|
500
|
|
|
Home Carer's Credit
|
Max 900
|
Max 900
|
Max 770
|
Max 770
|
|
|
Incapacitated Person - employing a carer - Max
|
*50000
|
*50000
|
*50000
|
*50000
|
|
|
PAYE
|
1830
|
1830
|
1760
|
1490
|
|
|
Child
Incapacitated
|
3660
|
3660
|
3000
|
1500
|
|
|
Child
Income Limit of child
|
0
|
0
|
0
|
0
|
|
|
Dependant Relative
|
80
|
80
|
80
|
80
|
|
|
Dependant Relative
Income Limit
|
13837
|
13473
|
12745
|
11912
|
|
|
Blind Persons
1 spouse blind
|
1830
|
1830
|
1760
|
1500
|
|
|
Blind Persons
Both spouses blind
|
3660
|
3660
|
3520
|
3000
|
|
|
Blind Persons
Guide Dog - Allowance
|
825
|
*825
|
*825
|
*825
|
|
|
Job Assist Year 1
(Additional for Each Child)
|
*3810
(*1270)
|
*3810
(*1270)
|
*3810
(*1270)
|
*3810
(*1270)
|
|
|
Job Assist Year 2
(Additional for Each Child)
|
*2540
(*850)
|
*2540
(*850)
|
*2540
(*850)
|
*2540
(*850)
|
|
|
Job Assist Year 3
(Additional for Each Child)
|
*1270
(*425)
|
*1270
(*425)
|
*1270
(*425)
|
*1270
(*425)
|
|
|
Rent Tax Credit
Aged <55/55+
Single
|
400/800
|
400/800
|
360/720
|
330/660
|
|
|
Rent Tax Credit
Aged <55/55+
Widowed
|
800/1600
|
800/1600
|
720/1440
|
660/1320
|
|
|
Rent Tax Credit
Aged <55/55+
Married
|
800/1600
|
800/1600
|
720/1440
|
660/1320
|
|
|
Rent Tax Credit
Aged <55/55+
Available at Top Rate
|
Nil / Nil
|
Nil / Nil
|
Nil / Nil
|
Nil /Nil
|
|
|
Trade Union Subscription Tax Credit
|
70
|
70
|
60
|
60
|
|
|
Service Charges
(previous year payment)
Tags/ Independent Contractor
|
All Inclusive: Max 80
|
All Inclusive: Max 80
|
All Inclusive: Max 80
|
Max 39
|
|
|
Service Charges
(previous year payment)
All other
|
All Inclusive: Max 80
|
All Inclusive: Max 80
|
All Inclusive: Max 80
|
No max
|
|
|
Interest - First time borrowers
(Allowable for first 7 years)
Single (Max)
|
**10000
|
10000
|
8000
|
4000
|
|
|
Interest - First time borrowers
(Allowable for first 7 years)
Widowed
|
**20000
|
20000
|
16000
|
8000
|
|
|
Interest - First time borrowers
(Allowable for first 7 years)
Married
|
**20000
|
20000
|
16000
|
8000
|
|
|
Interest - First time borrowers
(Allowable for first 7 years)
Available at Top Rate
|
Nil
|
Nil
|
Nil
|
Nil
|
|
|
Interest - Non-first time borrowers
Single (Max)
|
**3000
|
3000
|
3000
|
2540
|
|
|
Interest - Non-first time borrowers
Widowed
|
**6000
|
6000
|
6000
|
5080
|
|
|
Interest - Non-first time borrowers
Married
|
**6000
|
6000
|
6000
|
5080
|
|
|
Interest - Non-first time borrowers
Availble at Top Rate
|
Nil
|
Nil
|
Nil
|
Nil
|
|
|
Tax Rate: Sch F
|
20% WH
|
20% WH
|
20% WH
|
20% WH
|
|
|
Tax Rate: S.S.A.
|
0.2
|
0.2
|
0.2
|
0.2
|
|
|
Max liability on Deposit Interest
|
0.2
|
0.2
|
0.2
|
0.2
|
|
