Taxes Consolidation Act, 1997 (Number 39 of 1997)
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461 Married and single personal allowances.
[ITA67 s138; FA80 s3; FA82 s2(3) and Sch1 par1(a)(i); FA88 s3(3) and Sch1 par(a); FA97 s3(1) and (3) and Sch1 par1(a)]
The deductions specified in this section for the purpose of ascertaining the taxable income of an individual for a year of assessment shall be—
(a) in a case in which the claimant is a married person who—
(i) is assessed to tax for the year of assessment in accordance with section 1017, or
(ii) proves that his or her spouse is not living with him or her but is wholly or mainly maintained by him or her for the year of assessment and that the claimant is not entitled, in computing his or her income for tax purposes for that year, to make any deduction in respect of the sums paid by him or her for the maintenance of his or her spouse,
a deduction of [1]>£5,800<[1][1]>£6,300<[1],
(b) in a case in which the claimant in the year of assessment is—
(i) a widowed person, a deduction of [2]>£3,400<[2][2]>£3,650<[2], or
(ii) a widowed person, other than a person to whom paragraph (a) applies, whose spouse has died in that year of assessment, a deduction of [2]>£5,800<[2][2]>£6,300<[2], and
(c) in any other case, a deduction of [3]>£2,900<[3][3]>£3,150<[3].
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461 Standard rated personal allowances.
(1) In this section—
“appropriate percentage”, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;
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“the specified amount”, in relation to an individual for a year of assessment, means—
(a) £8,400, in a case in which the claimant is—
(i) a married person who—
(I) is assessed to tax for the year of assessment in accordance with the provisions of section 1017, or
(II) proves that his or her spouse is not living with him or her but is wholly or mainly maintained by him or her for the year of assessment and that the claimant is not entitled, in computing his or her income for tax purposes for that year, to make any deduction in respect of the sums paid by him or her for the maintenance of his or her spouse,
or
(ii) a widowed person, other than a person to whom subparagraph (i) applies, whose spouse has died in the year of assessment,
and
(b) £4,200 in the case of any other claimant.
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“the specified amount”, in relation to an individual for a year of assessment, means—
(a) £9,400, in a case in which the claimant is—
(i) a married person who—
(I) is assessed to tax for the year of assessment in accordance with the provisions of section 1017, or
(II) proves that his or her spouse is not living with him or her but is wholly or mainly maintained by him or her for the year of assessment and that the claimant is not entitled, in computing his or her income for tax purposes for that year, to make any deduction in respect of the sums paid by him or her for the maintenance of his or her spouse,
or
(ii) a widowed person, other than a person to whom subparagraph (i) applies, whose spouse has died in the year of assessment,
and
(b) £4,700 in the case of any other claimant.
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(2) The income tax to be charged on an individual, other than in accordance with section 16(2), for a year of assessment shall be reduced by an amount which is the lesser of—
(a) an amount equal to the appropriate percentage of the specified amount in relation to the individual for that year, or
(b) the amount which reduces that income tax to nil.
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461 Basic personal tax credit.
In relation to any year of assessment, an individual shall be entitled to a tax credit (to be known as the “basic personal tax credit”) of—
(a) [7]>£1,628<[7][8]>[7]>€2,794<[7]<[8][9]>[8]>€3,040<[8]<[9][10]>[9]>€3,160<[9]<[10][11]>[10]>€3,260<[10]<[11]
[12]>[11]>€3,520<[11]<[12]
[13]>[12]>€3,660<[12]<[13]
[13]>€3,300<[13], in a case in which the claimant is [16]>a married person<[16][16]>a married person or a civil partner<[16] who—
(i) is assessed to tax for the year of assessment in accordance with [17]>section 1017<[17][17]>section 1017 or 1031C, as the case may be<[17], or
(ii) proves that [18]>his or her spouse<[18][18]>his or her spouse or civil partner<[18] is not living with him or her but is wholly or mainly maintained by him or her for the year of assessment and that the claimant is not entitled, in computing his or her income for tax purposes for that year, to make any deduction in respect of the sums paid by him or her for the maintenance of [18]>his or her spouse<[18][18]>his or her spouse or civil partner<[18],
(b) [7]>£1,628<[7][8]>[7]>€2,794<[7]<[8][9]>[8]>€3,040<[8]<[9][10]>[9]>€3,160<[9]<[10][11]>[10]>€3,260<[10]<[11][12]>[11]>€3,520<[11]<[12][14]>[12]>€3,660<[12]<[14][14]>€3,300<[14], in a case in which the claimant in the year of assessment is a [19]>widowed person,<[19][19]>widowed person or surviving civil partner,<[19] other than a person to whom paragraph (a) applies, whose [20]>spouse<[20][20]>spouse or civil partner<[20] has died in the year of assessment, and
(c) [7]>£814<[7][8]>[7]>€1,397<[7]<[8][9]>[8]>€1,520<[8]<[9][10]>[9]>€1,580<[9]<[10][11]>[10]>€1,630<[10]<[11][12]>[11]>€1,760<[11]<[12][15]>[12]>€1,830<[12]<[15][15]>€1,650<[15], in the case of any other claimant.
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[1]
Substituted by FA98 sched1(a)(i). Applies as respects the year of assessment 1998-99 and subsequent years of assessment.
[2]
Substituted by FA98 sched1(a)(ii). Applies as respects the year of assessment 1998-99 and subsequent years of assessment.
[3]
Substituted by FA98 sched1(a)(iii). Applies as respects the year of assessment 1998-99 and subsequent years of assessment.
[4]
Substituted by FA99 s4(a). Applies as respects the year of assessment 1999-2000 and subsequent years of assessment.
[5]
Substituted by FA00 s4. Applies as respects the year of assessment 2000-2001 and subsequent years of assessment.
[6]
Substituted by FA01 sched1(1)(f). Applies as respects the year of assessment 2001 and subsequent years of assessment.
[7]
Substituted by FA01 sched1(2)(b). Applies as respects the year of assessment 2002 and subsequent years of assessment.
[8]
Substituted by FA02 sched1(a). Applies as respects the year of assessment 2002 and subsequent years of assessment.
[9]
Substituted by FA05 sched1(a). Applies as respects the year of assessment 2005 and subsequent years of assessment.
[10]
Substituted by FA06 sched1(a). Applies as respects the year of assessment 2006 and subsequent years of assessment.
[11]
Substituted by FA07 sched1(a). Applies as respects the year of assessment 2007 and subsequent years of assessment.
[12]
Substituted by FA08 sched1(a). As respects the year of assessment 2008 and subsequent years of assessment.