TAX CREDITS – PERSONAL CIRCUMSTANCES 

2015

2016

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 Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 2015

€3,600

Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 2014

€3,600

€3,150

Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 2013

€3,150

€2,700

Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 2012

€2,700

€2,250

Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 20

€2,250

€1,800

Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) – Bereaved in 2010

€1,800

Home Carer Tax Credit (max.)

€810

€1,000

PAYE Employee Tax Credit

€1,650

€1,650

Earned Income Tax Credit (max)

€550

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, that is 20% or 40%.

Note: In the case of the Dependent Relative Tax Credit, if the relative’s income exceeds the relevant limit of €13,904 in the year 2015 and €14,060 in 2016 no tax credit is due.