1. Tax Credits Non-Refundable Tax Credits
Deducted from total tax before refundable credits are deducted
Cannot produce a refund when deducted from total tax
Arise due to personal circumstances or certain expenses incurred

2. Tax Credits Personal Tax Credits Single €1,650
Married/Civil Partnership €3,300
Widowed (no dependent
children) €2,190
Single Person Child Carer €1,650

3. Tax Credits Single Person Child Carer Tax Credit
Single, Separate or Widowed individual
Maintains qualifying child
Claimed by the primary carer
Cannot claim if:
Parent is cohabiting
Parent is entitled to married credit or widowed person’s credit in year of bereavement

4. Tax Credits Single Person Child Carer Tax Credit Qualifying child:
Under 18 years of age
Over 18 and in full time education or training for a trade or profession for period of not less than 2 years
Permanently incapacitated
And
Is child of claimant or in custody of claimant, and maintained by claimant

5. Tax Credits Additional Widowed Parent Tax Credit
Qualifying child must reside with claimant
Claimant must not be remarried
Claimant not cohabiting
Available in addition to one parent family credit

6. Tax Credits Additional Widowed Parent Tax Credit
Credit is claimed for the 5 years after the year of bereavement
Year 1 €3,600
Year 2 €3,150
Year 3 €2,700
Year 4 €2,250
Year 5 €1,800

7. Tax Credits Home Carer Tax Credit
Available for jointly assessed married (civil partnership) couple only
One spouse must care for a dependent
Normally dependent resides with couple
Home carer with income of less than €5,080 qualifies for full credit of €810
Credit not available when income exceeds €6,700

8. Tax Credits Home Carer Tax Credit
Where home carer’s income is between €5,080 and €6,700 the credit is restricted as follows:
€810 less ((€Income - €5,080)/2)
Further restrictions on this credit covered in Chapter 9

9. Tax Credits Age Tax Credit
€245 for single person, €490 for married couple
Full €490 credit for married couple given when one spouse reaches 65 in the tax year, no further credit when second spouse turns 65

10. Tax Credits Blind Persons Tax Credit
Credit of €1,650 when either spouse is blind for all or part of the year
Where both spouses are blind the credit is €3,300

11. Tax Credits Employee (PAYE) Tax Credit
Employees who receive income under Schedule E entitled to this credit
Full Credit is €1,650 but must have Schedule E income of at least €8,250
Schedule E income under €8,250 is multiplied by 20% to get the amount of the credit

12. Tax Credits Employee (PAYE) Tax Credit
Proprietary directors are not entitled to this credit
Spouse of proprietary director not entitled to credit if he/she works for same company
A spouse of a self-employed individual, employed by the self-employed individual is not entitled to the credit
A child of proprietary director will qualify for the credit if they work full time for the company and earn at least €4,572 from the employment

13. Tax Credits Incapacitated Child Credit €3,300
Child under 18 and permanently incapacitated
Child over 18 but became permanently incapacitated before 21 or before completing full time education
Credit can be split proportionally

14. Tax Credits Dependent Relative Credit €70
Available where a person maintains at their own expense:
A relative or spouses relative incapacitated by old age or infirmity
A widowed parent of the taxpayer or their spouse
A son or daughter who resides with the taxpayer and the taxpayer is dependent on

15. Tax Credits Dependent Relative Credit
Dependent relative cannot have income of more than €13,837

16. Tax Credits Rent Tax Credit
Where taxpayer rents his/her main residence
Calculated as 20% of lower of:
Rent paid
Specified limit

17. Tax Credits Rent Tax Credit Specified Limits Single under 55 €600
Single over 55 €1,200
Married under 55 €1,200
Married over 55 €2,400
Credit to be phased out by 2018 with reducing specified limits

18. Tax Credits Third Level Education Tax Credit
Approved College and Approved Course
Relief for Tuition Fees only
First €3,000 of fees for full time course and first €1,500 of fees for part time course do not qualify for relief
Maximum amount of fees on which relief is available is €7,000

19. Tax Credits Third Level Education Tax Credit
Credit calculated as the lower of:
Amount of qualifying fees paid x 20%
€7,000 x 20%

20. Tax Credits Medical Expenses Tax Credit
Credit is calculated as 20% of qualifying expenses
A number of medical expenses qualify
Qualifying expenses reduced by any reimbursed amounts