Standard Rate Tax Band
STANDARD RATE TAX BAND |
2008 |
2009 |
Single /Widowed (without dependent children) |
35,400 |
36,400 |
Single /Widowed (with dependent children) |
39,400 |
40,400 |
Married Couple (one spouse with income) |
44,400 |
45,400 |
Married Couple (both spouses with income)* |
70,800 |
72,800 |
*The tax band of €72,800 available to married couples with two incomes in 2009 is transferable between spouses up to a maximum of €45,400 per spouse. |
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TAX CREDITS |
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Single Person |
1,830 |
1,830 |
Married Person |
3,660 |
3,660 |
Widowed Person (without dependant children) |
2,430 |
2,430 |
One Parent Family Credit |
1,830 |
1,830 |
Home Carers’ allowance |
900 |
900 |
PAYE Credit |
1,830 |
1,830 |
OTHER CREDITS |
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Incapacitated Child Credit (Max) |
3,660 |
3,660 |
Dependent Relative |
80 |
80 |
Blind Tax Credit |
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Blind person |
1,830 |
1,830 |
Both Spouses Blind |
3,660 |
3,660 |
Widowed Parent |
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Year 1 |
4,000 |
4,000 |
Year 2 |
3,500 |
3,500 |
Year 3 |
3,000 |
3,000 |
Year 4 |
2,500 |
2,500 |
Year 5 |
2,000 |
2,000 |
AGE TAX CREDIT |
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Single/Widowed |
325 |
325 |
Married |
650 |
650 |
STAMP DUTY – COMMERCIAL |
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Over Euro 80,000* |
6% |
|
(*) Lower rates apply where consideration is less than €80,000 |
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STAMP DUTY – RESIDENTIAL |
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FTB |
Own/Occ |
Investor |
|
Up to €125,000 |
Exempt |
Exempt |
Exempt |
Next €875,000 |
Exempt |
7% |
7% |
Balance |
Exempt |
9% |
9% |
CAT THRESHOLDS |
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Group threshold (after indexation) |
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2006 |
2007 |
2008 |
2009 |
2009* |
|
Class A |
€478,155 |
€496,824 |
€521,208 |
€542,544 |
€434,000 |
Class B |
€47,815 |
€49,682 |
€52,121 |
€54,254 |
€43,400 |
Class C |
€23,908 |
€24,841 |
€26,060 |
€27,127 |
€21,700 |
*For gifts or inheritances taken from midnight on 7 april 2009. |
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