The personal reliefs and tax credits you can use to reduce your income tax liability are:
| 2017 | 2018 | |
|---|---|---|
| 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)
