Taxes Consolidation Act, 1997 (Number 39 of 1997)
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531C Rate of charge.
For the year of assessment 2009, and for each subsequent year of assessment, an individual shall be charged to income levy on his or her aggregate income for the year of assessment at the rates specified in the Table to this section.
TABLE | |
Part of aggregate income |
Rate of income levy |
The first €100,100 |
1% |
The next €150,020 |
2% |
The remainder |
3% |
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531C Rate of charge.
(1) For the year of assessment 2009, an individual shall be charged to income levy on the individual’s aggregate income for the year of assessment at the rates specified in the Table to this subsection.
TABLE | |
Part of aggregate income |
Rate of income levy |
The first €75,036 |
1.67% |
The next €25,064 |
3% |
The next €74,880 |
3.33% |
The next €75,140 |
4.67% |
The remainder |
5% |
(2) For the year of assessment 2010, and subsequent years of assessment, an individual shall be charged to income levy on the individual’s aggregate income for the year of assessment at the rates specified in the Table to this subsection.
TABLE | ||
Part of aggregate income |
Rate of income levy |
|
The first €75,036 |
2% |
|
The next €99,944 |
4% |
|
The remainder |
6% |
|
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