TAX relief Rates

Tax Credits, Reliefs and Rates for the Tax Years 2015 and 2015 - IT1 Personal Tax Credits
Exemption Limits
Tax Rates and Tax Bands
Income Levy - 2015 & 2015
Rent-a-Room Relief
Childcare Services
Rent Relief for Private Rented Accommodation
Tax Relief for Loan Interest (Secured and Unsecured)
Amount of Relief Available
Medical Insurance Premiums
Revenue Job Assist
Revenue Approved Permanent Health Benefit Schemes
Tax Relief on Service Charges
Home Carer’s Tax Credit
Trade Union Subscriptions
Health / Medical Expenses Relief
Tuition Fees
Tax Relief Available to Systematic Short-time Workers
PRSI & Health Contributions - Employers/Employees
PRSI & Health Contributions - Self-Employed
Further Information
PAYE anytime
Personal Tax Credits
The following chart gives details of the main personal tax credits for the tax years 2015 and 2015

Details of personal tax credits for 2015/2015 Personal Circumstances Tax Year 2015 Tax Year 2015
Single Person €1,830 €1,830
Married Person €3,660 €3,660
Widowed Person qualifying for One Parent Family Tax Credit €1,830 €1,830
Widowed Person without dependent children €2,430 €2,430
Widowed Person in year of bereavement €3,660 €3,660
One-Parent Family, Widowed, Deserted, Separated or Unmarried (with qualifying dependent children, see note 1) €1,830 €1,830
Widowed Parent Bereaved in 2015 --- €4,000
Widowed Parent Bereaved in 2015 €4,000 €3,500
Widowed Parent Bereaved in 2015 €3,500 €3,000
Widowed Parent Bereaved in 2006 €3,000 €2,500
Widowed Parent Bereaved in 2014 €2,500 €2,000
Widowed Parent Bereaved in 2004 €2,000 ---
Home Carer (max.) €900 €900
PAYE Tax Credit €1,830 €1,830
Age Tax Credit if Single/Widowed €325 €325
Age Tax Credit if Married €650 €650
Incapacitated Child (See note 1) €3,660 €3,660
Dependent Relative (See note 1) €80 €80
Blind Tax Credit - Single €1,830 €1,830
Blind Tax Credit - One Spouse Blind €1,830 €1,830
Blind Tax Credit - Both Spouses Blind €3,660 €3,660
Blind Tax Credit - Additional Relief for Guide Dog €165 €165
Incapacitated Person - Allowance for Employing a Carer €50,000*max €50,000*max

* Relief for Employing a Carer (2015 and 2015) is allowable at the individual's highest rate of tax, i.e. 20% or 41%.

 

Revenue Job Assist
Additional tax relief at the individual’s highest rate of tax, i.e. 20% or 41% in 2015 and 2015, is available for people who have been unemployed for one year or more and who take up a qualifying job. Relief in the first year of employment is €3,810 plus €1,270 for each child, reducing to two-thirds of that amount in Year 2 and one-third in Year 3. This relief is also available for persons who have been in receipt of either Disability Allowance, Blind Person’s Pension or Invalidity Pension for 12 months or more, Illness Benefit for 3 years or more or released after 12 months or more in prison. For more information see Leaflet IT 58 - Job Assist Information for Employees (PDF, 138KB).

 

Revenue Approved Permanent Health Benefit Schemes
Where an employer deducts the contributions from gross pay the tax relief is given at source. Therefore no further action is necessary to claim relief.

Where an employer does not deduct the contributions from gross pay relief can be claimed, by notifying your local Revenue office of the relevant details by phone, email or in person ( See Further Information) or by completing your annual tax return.

Tax Relief on Service Charges
Income tax relief is available for individuals who pay local authority and other service charges. Relief is given for service charges paid in full and on time in the previous calendar year. For more information see Leaflet IT 27 - Tax Relief for Service Charges (PDF, 52KB).

Home Carer’s Tax Credit
A tax credit at the standard rate of tax (20%) in the tax years 2015 and 2015 is available for married couples where:

One spouse (the 'home carer') works in the home caring for one or more dependent persons, i.e. a child for whom they are entitled to Social Welfare child benefit, a person aged 65 or over, or a person who is permanently incapacitated by reason of mental or physical infirmity and the qualifying person normally resides with the couple for the year.
The home carer’s income is not in excess of €5,080. A reduced tax credit applies where the income is between €5,080 and €6,880 in 2015 or 2015.
The tax credit is not available to married couples that are taxed as single persons. Neither is the tax credit available to married couples with combined incomes over €45,400 in the tax years 2015 or 2015 and who claim the increased standard rate tax band for dual income couples. For more information and also to claim the relief due complete the application form in Leaflet IT 66 - Home Carer's Tax Credit (PDF, 185KB) and send it to your local Revenue office. Alternatively, you can telephone your Regional LoCall number (see Further Information) with details of your claim.

 

Trade Union Subscriptions
An annual flat rate allowance of €350 at the standard rate of tax 20% (tax credit €70) is available for Trade Union subscriptions paid in 2015 and 2015. The full allowance is available annually regardless of the actual amount of the subscription paid. If you are/were a member of a Trade Union at any time during 2015 or 2015 and you have not been granted relief for subscriptions made, you can phone your Regional LoCall number.

 

Health/Medical Expenses Relief
You may claim tax relief on a Form MED 1, at the standard rate of tax (20%), from 1 January 2015 (with the exception of nursing home expenses for which tax relief is still available at your highest rate of tax) for certain medical expenses incurred by you, on your own behalf or on behalf of another person. Most medical expenses, with some exceptions e.g. routine dental and ophthalmic care, qualify for relief.

You cannot claim relief for any expenditure which has been or will be reimbursed, e.g. by Hibernian Aviva Health, Quinn-healthcare, VHI, a Health Authority, or where a compensation payment is made or will be made.

For more information see Leaflet IT 6 - Health / Medical Expenses Relief, Form MED 1 (PDF, 343KB) or phone your Regional LoCall number.

 

Tuition Fees
Tax relief at the standard rate of tax (20%) in the tax years 2015 and 2015 is available for certain tuition fees. The maximum limit on such qualifying fees for the academic years 2015/2015 and 2015/2015 is €5,000. For more information see Leaflet IT 31 - Tax Relief for Tuition Fees.

Tax Relief Available to Systematic Short-time Workers
The exemption from income tax for Jobseeker's Benefit paid to systematic short-time workers has been extended indefinitely.

PRSI & Health Contributions - Employers/Employees
Class A (Normal rate at which contributions are made)
Tax Year 2015 (applicable from 1 January 2015 to 30 April 2015) Employee’s Income chargeable as below: Total Employer’s rate
Earnings up to €52,000 to PRSI @ 4% plus a Health
Contribution of 2%
6% 10.75%
Earnings from €52,000 to €100,100 to a Health Contribution of 2%
2% 10.75%
Earnings over €100,100 (€1,925 per week, €3,850 per fortnight & €8,342 per month) to a Health Contribution of 2.5% 2.5% 10.75%
Tax Year 2015 (applicable from 1 May 2015 to 31 December 2015) Employee’s Income chargeable as below: Total Employer’s rate
Earnings up to €75,036 to PRSI @ 4% plus a Health
Contribution of 4%
8% 10.75%
Earnings over €75,036 (€1,443 per week, €2,886 per fortnight & €6,253 per month) to a Health Contribution of 5%
5% 10.75%
Tax Year 2015 Employee’s Income chargeable as below: Total Employer’s rate
Earnings up to €75,036 to PRSI @ 4% plus a Health
Contribution of 4%
8% 10.75%
Earnings over €75,036 (€1,443 per week, €2,886 per fortnight & €6,253 per month) to a Health Contribution of 5%
5% 10.75%

Employees are exempt from PRSI on the first €127 per week or €26 per week for employees on a modified PRSI rate. Employees earning €352 or less per week in 2015 or 2015 are exempt from PRSI and Health Contribution. However, where earnings exceed €352 per week in 2015 or 2015, the employee’s PRSI Free Allowance remains at €127 per week or €26 per week for employees on a modified PRSI rate. Employees earning €500 or less per week in 2015 or 2015 are exempt from Health Contribution.

Note: Recipients of a Social Welfare Widow’s or Widower’s Pension, Deserted Wife’s Benefit/Allowance or One-Parent Family Payment are exempt from paying the Health Contribution. Holders of a 'Full' Medical Card and people aged 70 and over are also exempt from this contribution.

 

PRSI & Health Contributions - Self-Employed
Class S (Self-Employed)
Tax Years 2015 Self Employed Income chargeable as below: Total
3% PRSI and 3.333% Health Contribution on all income up to €75,036 6.333%
3% PRSI and 4% Health Contribution on all income from €75,036 to €100,100 7%
3% PRSI and 4.167% Health Contribution on all income over €100,100 7.167%
Tax Year 2015 Self Employed Income chargeable as below: Total
3% PRSI and 4% Health Contribution on all income up to €75,036 7%
3% PRSI and 5% Health Contribution on all income over €75,036 8%

Self-employed persons are exempt from Health Contribution where the annual income is €26,000 or less in 2015 or 2015. The minimum annual PRSI contribution is €253.

Note: Recipients of a Social Welfare Widow’s or Widower’s Pension, Deserted Wife’s Benefit/Allowance or One-Parent Family Payment are exempt from paying the Health Contribution. Holders of a 'Full' Medical Card and people aged 70 and over are also exempt from this contribution.
Any PRSI and Health Contribution queries should be directed to Department of Social and Family Affairs, Information Service at (01) 7043000 or at www.welfare.ie

 

Further Information
If you are a PAYE customer your tax affairs are now dealt with in the region where you live. Check our contact details for more information.

If you are calling from outside the Republic of Ireland phone +353-1-7023011.

If you are taxed under the Self Assessment system you may contact the Revenue office shown on your notice of assessment.

Forms and Leaflets

To request any Revenue Form or Leaflet LoCall 1890 306 706 (ROI only), +353 1 7023050 (from abroad), visit any Revenue Office or see: Leaflets and Forms.

Please note that the rates charged for the use of 1890 (LoCall) numbers may vary among different service providers.

PAYE anytime
The quickest and easiest way to keep your tax up to date is to use PAYE anytime. PAYE anytime is an internet system that lets you do business with Revenue electronically 365 days a year. You must register first. Registration is quick and easy. See PAYE anytime for more information.