Róisín Shortall
Question:38. Deputy Róisín Shortall asked the Minister for Finance the tax exemption limits and the related rate of marginal relief applying to single and married persons under 65 years. [43602/13]
View answerTuesday, 15 October 2013
Questions (38)
Written answers
The position is that section 187 of the Taxes Consolidation Act 1997, which provided for tax exemption limits for married and single persons under 65 years of age, ceased to have effect from 1 January 2008. The following are the current tax bands:-
- Single or widowed person - €32,800 at 20%, balance at 41%.
- Married couple with one income source - €41,800 at 20%, balance at 41%.
- Married couple with two income sources – up to €65,600 at 20%, balance at 41%
- One-parent family – €36,800 at 20%, balance at 41%.
Basic personal credits are granted against the tax payable as appropriate:-
- Single credit - €1,650
- Married credit - €3,300
- One-parent family credit - €1,650
- PAYE Credit - €1,650 per employee.
This and other information in relation to personal tax matters, credits and reliefs, is available on the Revenue website at: http://www.revenue.ie/en/tax/it/leaflets/it1.html.