I am advised by the Revenue Commissioners that the original Tax Credit Certificate for 2014, issued to the taxpayer, included a personal tax credit of €3,150. This is the amount due to a widowed person with a qualifying child whose spouse died in 2012. A qualifying child is a child under 18 years of age or over 18 years of age and attending full time instruction.
Subsequent correspondence clarified that while the taxpayer's spouse died in 2012 she does not have a qualifying child. Accordingly the correct personal tax credit due is €2,190. An amended Tax Credit Certificate for 2014, showing the correct personal tax credit, was issued on 12 February 2014.