Rate Bands

2005

2006 €

Single/Widowed without dependant children

29,400 @ 20%Balance @ 42%

32,000 @ 20%Balance @ 42%

Single/Widowed qualifying for One Parent Family Tax Credit

33,400 @ 20%Balance @ 42%

36,000 @ 20%Balance @ 42%

Married Couple one spouse with Income

38,400 @ 20%Balance @ 42%

41,000 @ 20%Balance @ 42%

Married Couple both spouses with Income

38,400 @ 20% withincrease of 20,400max. Balance @ 42%

41,000 @ 20% withincrease of 23,000max. Balance @ 42%

Tax Credits

Single Person

1,580

1,630

Married person

3,160

3,260

Widowed person (without dependant children)

1,980

2,130

One Parent Family Credit

1,580

1,630

PAYE Credit

1,270

1,490

Incapacitated Child Credit Max

1,000

1,500

Blind Tax Credit

Single person

1,000

1,500

One Spouse Blind

1,000

1,500

Both Spouses Blind

2,000

3,000

Widowed Parent

Bereaved in 2005

-

3,100

 2004

2,800

2,600

 2003

2,300

2,100

 2002

1,800

1,600

 2001

1,300

1,100

 2000/2001

800

-

Age Tax Credit

Single/Widowed

205

250

Married

410

500

Dependent Relative

60

80