Personal Tax Credits 2012

Personal Tax Credits

The following chart gives details of the main personal tax credits for the tax years 2011 and 2012

NB: Civil Partnership changes apply from 1 January 2011 only
Personal Circumstances Tax Year 2011 Tax Year 2012
Single Person €1,650 €1,650
Married Person or Civil Partner €3,300 €3,300
Widowed Person or Surviving Civil Partner – qualifying for One Parent Family Tax Credit €1,650 €1,650
Widowed Person or Surviving Civil Partner without qualifying children €2,190 €2,190
Widowed Person or Surviving Civil Partner in year of bereavement €3,300 €3,300
One-Parent Family Tax Credit (with qualifying child), Widowed Person or Surviving Civil Partner, Deserted, Separated, Dissolved Civil Partnership, Divorced or Single €1,650 €1,650
Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 2011 €3,600
Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 2010 €3,600 €3,150
Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 2009 €3,150 €2,700
Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 2008 €2,700 €2,250
Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 2007 €2,250 €1,800
Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 2006 €1,800
Home Carer Tax Credit (max.) €810 €810
PAYE Tax Credit €1,650 €1,650
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 €3,300 €3,300
Dependent Relative Tax Credit ( See note 1) €70 €70
Blind Tax Credit – Single Person* €1,650* €1,650*
Blind Tax Credit – One Spouse or Civil Partner Blind* €1,650* €1,650*
Blind Tax Credit – Both Spouses or Civil Partners Blind* €3,300* €3,300*
Incapacitated Person – Refief 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 of Health Expenses.

** Relief for Employing a Carer (2011 and 2012) is allowable at the individual’s highest rate of tax, i.e. 20% or 41%.

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