The personal reliefs and tax credits you can use to reduce your income tax liability are:

20172018
Basic personal tax credit €1,650€1,650
Married couple, or civil partners, basic personal tax credit€3,300€3,300
Single person child carer credit.
This credit goes to the child’s primary carer.
€1,650€1,650
Blind person €1,650€1,650
Employee tax credit €1,650€1,650
Widowed person, or surviving civil partner (bereavement year) €3,300€3,300
College fees (Full-time course)€3,000€3,000
College fees (Part-time course) €1,500 €1,500
Fisher tax credit €1,270€1,270
Home carer €1,100€1,100
Earned income tax credit€950 €1,150
Rent paid by individual aged 55 or under €40 €40
Rent paid by individual aged 55 or over €80 €80
Rent paid by married couple/widowed person, or civil partners aged under 55€80 €80
Rent paid by married couple/widowed person, or civil partners aged over 55 €160 €160
Age tax credit. Married couple, or civil partners one of whom is aged 65 or more€490 €490
Age tax credit. Individual aged 65 or more €245 €245
Employment and Investment Incentive Scheme (EIIS) €150,000€150,000
Previously long-term unemployed person with €1,270 increase for each child: In the second tax year of employment, it is €2,540 with €850 increase for each child, and in the third tax year, €11,270 with €425 increase for each child €3,810€3,810

Qualifying medical expenses – no limit
€3,600: Widowed parent in the first year after bereavement; €3,150 (second year); €2,700 (third year); €2,250 (fourth year); €1,800 (fifth year).

€3,300: Incapacitated child (per child)