| Relief Type | Notes | Resource |
|---|
| Exempt income foster care payments | Under the new section, certain payments made on behalf of the Child and Family Agency to carers, foster parents, relatives and young persons who are transitioning from care are exempt from income tax. | www.revenue.ie |
| Exemption from tax of certain social welfare payments: child benefit | Revenue (revenue.ie) provides further clarification on this. | www.revenue.ie |
| Exemption from tax of certain social welfare payments: early childcare supplement | Revenue (revenue.ie) provides further clarification on this. | www.revenue.ie |
| Exemption erom tax of certain social welfare payments: maternity allowance | Revenue (revenue.ie) provides further clarification on this. | www.revenue.ie |
| Incapacitated child tax credit | The Incapacitated Child Tax Credit is available to the parent or guardian of a child: who is permanently incapacitated, either physically or mentally. and. where there is a reasonable expectation that the child will be unable to maintain themselves when over 18 | www.revenue.ie |
| Single person child carer tax credit | Only one parent or guardian of a child can claim the SPCCC in a tax year. | www.revenue.ie |
| Relief Type | Notes | Resource |
|---|
| Additional Bereavement Credit to Widowed Parent or Surviving Civil Partner | You can claim the widowed person or surviving civil partner tax credit in the years following your spouse's or civil partner's death. ... If you have qualifying children you may also claim the additional Widowed Parent Tax Credit. You can claim this credit for five years after the year of death. | www.revenue.ie |
| Additional Personal Credit for Lone Parent | The Single Person Child Carer Credit (SPCCC) is a tax credit for people who are caring for children on their own. It came into effect on 1 January 2014. It replaced the One-Parent Family Tax Credit. | www.revenue.ie |
| Age Credit | You can claim the Age Tax Credit if you or your spouse or civil partner is over 65 years old. | www.revenue.ie |
| Age Exemption with child addition | If you are not married or in a civil partnership, you are exempt from income tax where your total income is less than the exemption limit or you are 65 or older. And where there are dependent children, your exemption limits are increased by 575 per child for your first two children and 830 per child for each additional child. | www.revenue.ie |
| Allowance for seafarers | You are entitled to an allowance of 6,350, which is available at your highest rate of tax and is set against your seafarer income. You cannot use the allowance against any other income | www.revenue.ie |
| Approved Profit Sharing Schemes | A Revenue Approved Profit Sharing Scheme provides a mechanism whereby a company may appropriate shares to its employees and the employee is, subject to certain conditions, exempt from the income tax charge on the share appropriation. | www.revenue.ie |
| Blind Person's or civil partners credit (incl. Guide Dog Allowance) | If you have certain visual impairments you can claim the Blinds Person's Tax Credit. If you have a guide dog, you can apply for the Guide Dog Allowance. In addition, refunds are available for Value Added Tax that is paid on certain aids and appliances. | www.revenue.ie |
| Dispositions (including maintenance payments made to separated spouses) | A maintenance payment for the benefit of a separated spouse is taxable for the receiving spouse. The paying spouse does not pay tax on it; it may be deducted from their taxable income. | www.revenue.ie |
| Earned income credit | The Earned Income Credit is allowed in respect of the pay that you earn. It is a separate credit to the Employee Tax Credit in that it can also be claimed by people who are self-employed. | www.revenue.ie |
| Employee (PAYE) credit | If you are in employment, tax on your income is deducted by your employer on behalf of the Revenue Commissioners. This system of deduction is known as the Pay As You Earn (PAYE) system. All PAYE taxpayers are entitled to a tax credit known as the Employee Tax Credit | www.revenue.ie |
| Employment and investment incentive (EII) | EII is a tax relief which aims to encourage individuals to provide equity based finance to trading companies. | www.revenue.ie |
| Exempt income Rent-a-Room | If you rent a room in your house, the income you receive from tenants may be exempt for tax if you meet certain criteria. Only individuals can claim this relief, companies and partnerships cannot avail of Rent-a-Room relief. | www.revenue.ie |
| Exemption for veterans of the war of independence, their widows or dependents | Exemption from income tax is granted in respect of any pension, allowances, benefits or gratuities in so far as it related to relevant military service of a veteran of the War of Independence which is paid under the relevant legislation. The exemptions cover payments to veterans, their widows and dependants. Any such pension, allowance, benefit or gratuity is ignored in computing the recipient s total income for the purposes of the Income Tax Acts. | www.revenue.ie |
| Exemption of certain earnings of writers, composers and artists | Revenue (revenue.ie) provides further clarification on this. | www.revenue.ie |
| Exemption of employers' contributions from employee BIK | Revenue (revenue.ie) provides further clarification on this. | www.revenue.ie |
| Exemption of Irish government securities where owner not ordinarily resident in Ireland | Government securities and securities issued by certain local authorities and statutory bodies are exempt from either gift or inheritance tax tax if they are taken by a beneficiary who is neither domiciled nor ordinarily resident in the state (further details avaialbl on Revenue) | www.revenue.ie |
| Exemption of statutory redundancy payments | Lump sum payments on a redundancy or retirement qualify for special tax treatment - they may be exempt from tax or may qualify for some relief from tax. | www.revenue.ie |
| Fisher tax credit | The Fisher Tax Credit may be claimed by Irish residents assessable to income tax under Schedule D or Schedule E, (i.e. an employee or self-employed). | www.revenue.ie |
| Foreign Earnings Deduction (FED) | If you are resident in Ireland for tax purposes, but spend some time working abroad, you may be able to claim FED. There are certain conditions that you must meet in order to qualify. | www.revenue.ie |
| Married or a civil partners person's credit | Both spouses or civil partners get tax credits and the same standard rate cut-off point | www.revenue.ie |
| Relief for new shares purchased by employee | An employer needs Revenue approval to set up an approved scheme. Any shres awarded or options granted under these approved schemes are exempt from Income Tax | www.revenue.ie |
| Revenue job assist allowance | Revenue Job Assist was available to help people who were unemployed for 12 months or more to take up a job. | www.revenue.ie |
| Single person's credit | You are due a Personal Tax Credit if you are resident in Ireland | www.revenue.ie |
| Special assignee relief programme (SARP) | SARP provides Income Tax (IT) relief for certain people who are assigned to work in Ireland from abroad. | www.revenue.ie |
| Split year relief | You can claim 'split-year treatment' in the year of departure. This means that you continue to be treated as resident up to the date of departure. All your employment income up to that date is taxed in the normal way. Your employment income from the date of departure is ignored for Irish tax purposes. | www.revenue.ie |
| Widowed person or surviving civil partner credit | May claim a proportion of other credits up to date of death. Check Revenue.ie for further details | www.revenue.ie |
| e-working relief | In order for an employee to qualify as an e-worker, for the purposes of claiming income tax relief for expenses incurred in working from home, the following conditions must be met. There must be a formal agreement in place between the employer and the employee under which the employee is required to work from home; An employee must be required to perform substantive duties of the employment at home; and An employee must be required to work for substantial periods at home | www.revenue.ie |
| Relief Type | Notes | Resource |
|---|
| Employees' contributions to approved superannuation schemes | Ordinary annual contributions paid by an employer to an exempt approved scheme are allowed as a deduction for tax purposes. | www.revenue.ie |
| Exemption of investment income and gains of approved superannuation funds | Exempts from capital gains tax gains from the disposal of investments held as part of an approved superannuation fund, the assets of a Personal Retirement Savings Account (PRSA) or investments | www.revenue.ie |
| Pension contribution (Retirement Annuity and PRSA) | You can get Income Tax (IT) relief against earnings from your employment for your pension contributions (including Additional Voluntary Contributions (AVCs)) | www.revenue.ie |
| Personal Retirement Savings Accounts | You can get Income Tax (IT) relief against earnings from your employment for your pension contributions (including Additional Voluntary Contributions (AVCs)) | www.revenue.ie |
| Retirement annuity premiums | You may claim tax relief for premiums that you pay to a Retirement Annuity Contract (RAC). Your RAC must be approved by Revenue for tax purposes. | www.revenue.ie |
| Retirement relief for certain sports persons | Qualifying sportspersons will be entitled to a deduction from total income for up to any 10 of the years of assessment claimed | www.revenue.ie |
| Tax relief on "tax free" lump sums | Further information available at Revenue.ie | www.revenue.ie |
| Relief Type | Notes | Resource |
|---|
| Approved Save as You Earn Schemes (SAYE) | Employees will save with a qualifying institution under a SAYE contractual savings scheme, for a period of three, five or seven years. The employer will deduct the savings amount from the employees' net salary, and place the savings on deposit with an approved bank or savings institution. | www.revenue.ie |
| Approved Share Option Schemes | If your employer operates an APSS they may allocate tax-free shares to you, provided you meet certain conditions. Your employer can only allocate up to 12,700 in tax-free shares to you annually. | www.revenue.ie |
| Exemption of interest on savings certificates, national instalment saving & index linked savings bonds | Exemption of interest on savings certificates | www.revenue.ie |
| Savings related share option schemes | There are two types of Revenue approved employee share schemes:Approved Profit-Sharing Schemes (APSS),Save As You Earn (SAYE) schemes.If your employer operates an APSS they may allocate tax-free shares to you, provided you meet certain conditions. Your employer can only allocate up to 12,700 in tax-free shares to you annually. | www.revenue.ie |
