A person is entitled to tax credits depending on your personal circumstances, e.g. married person's tax credit, employee (PAYE) tax credit, etc.

These tax credits are used to reduce the tax calculated on your gross pay. Tax credits are non-refundable. However, any unused tax credits in a pay week or month are carried forward to subsequent pay period(s) within the tax year.

Age Tax Credit

Any person who is 65 or over at any time during the tax year. The tax credit is doubled for married couples who have opted for Joint Assessment or Separate Assessment if either spouse is 65 at any time during the tax year.

Blind Credit

An individual who is blind at any time during the tax year. Where both spouses of a married couple are blind, the tax credit is doubled. Kindly note, the tax credit is not due in respect of children who are regarded as being blind. In such cases the Incapacitated Child tax credit may be claimed.

Dependent Relative

Any individual who maintains a relative at his/her own expense. If more than one claimant, the tax credit is apportioned based on the amount each contributes in maintenance.

Dependent Relative Credit

Any individual who maintains a relative at his/her own expense. If more than one claimant, the tax credit is apportioned based on the amount each contributes in maintenance.

Home Carers Credit

A married couple can claim where one spouse is the Home Carer and cares for one/more dependent persons.

Health Expenses

If you pay medical expenses that are not covered by the State or by private health insurance, you may claim tax relief on some of those expenses. These expenses include the costs involved in nursing home care.

Incapacitated Child

The tax credit can be claimed where a claimant proves that he or she has living at any time during the tax year any child who is permanently incapacitated either physically or mentally from maintaining himself/herself.

Incapacitated Individual Carer

A family member who employs a person to care for an incapacitated relative can claim this credit.

See Revenue Leaflet for Details.

Married Couples Tax Credit

If you get married or enter into a civil partnership, both you and your spouse or civil partner continue to be treated as single people for tax purposes in that year. If, however, the tax you pay as two single people is greater than the tax that would be payable if you were taxed as a married couple or civil partners, you can claim the difference. (In other words, you can claim a tax refund). Refunds are only due from the date of marriage and will be calculated after the following 31 December. So, for example, if you get married in 2014, any tax refund due to you will be calculated after 31 December 2014.

See Revenue Treatment for tax purposes.

Personal tax Credit

A Personal Tax Credit is due to every individual who is resident in the State. The credit due will depend on whether the individual is single/separated, married or widowed.

PAYE Tax Credit

The PAYE Tax credit may be claimed by any individual whose income is subject to PAYE i.e. Wages, Salaries, Occupational Pensions, Social Welfare Pensions, Benefit in Kind, etc.

Note - The PAYE Tax Credit cannot exceed the individual's PAYE income at the Standard Rate. Any restriction which may arise, will be calculated on review at the end of the year.

Rent Tax Credit

An individual paying for private rented accommodation can avail of this credit,  e.g. Rent paid for bedsitters, flats, apartments, houses, etc.

Widow/Widower's Tax Credit

A widowed person, or a surviving civil partner, with one or more dependent children, following the death of a spouse or civil partner can claim this credit. It is granted in addition to the Widowed Person or Surviving Civil Partner's Tax Credit and can be claimed for 5 years after the year of death of a spouse or civil partner, once the claimant continues to have one or more dependant children.

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