Single Person with no dependent child ... ... ... €1,520

Married ... ... ... €3,040

Widowed Person with no dependent child ... ... ...€1,820

Widowed person bereaved in year of assessment ... ... ... €3,040

Single person with dependent child ... ... €3,040

Widowed parent with dependent child:

1st year after bereavement ... ... €4,120
(reducing credit after subsequent years)

Incapacitated Child ... ... ... €500

Allowance for person employed to take care of incapacitated person ... ... ... 8,500

Married Couple - Home carer ** ... ... €770

Blind Person¹s Allowance:
Single/one spouse blind ... ... ... €800         Married (both blind) ... ... ... €1,600

Dependent Relative ... ... ... €60

Age Allowance:
- Single ... ... ...   €205*
- Married ... ...    €410*

Special PAYE Allowance ... ... ... €1040

Business Expansion Scheme (BES)
- Maximum Relief per annum ... ... ... €31,750

Qualifying Film Investment
- Maximum Relief per annum ... ... ... €25,400

Approved Profit Sharing Scheme
- Maximum value of shares per annum ... ... ... €12,700

Employee Share Subscription
- Maximum lifetime deduction ... ... ... €6,350
- Medical Insurance (previous year amount)... At source

Medical Expenses in Excess of:
- €125 for an individual ... ... ... ... In Full
- €250 for a family ... ... ... In Full

Retirement Annuity (Maximum % of net relevant earnings'
- Up to 29 years of age ... ... ... 15%
- 30-39 years of age ... ... ... ...  20%
- 40-49 years of age ... ... ... ...  25%
- 50 years of age and over ...   30%

Permanent Health Benefit Schemes
- Maximum of % of statutory income ... ... 10%
- Certain fees paid to private colleges ... ... In Full*

- Medical Insurance … … … At Source

Note: Standard Rate ... ... ... 20%
* Relief is only allowed by way of tax credit at standard rate
** Where carer¹s income exceeds €5,080 the tax credit is reduced by one half of the excess