461 Basic personal tax credit

Summary

This section provides the basic personal tax credits.

In the case of—

• a married person assessed in accordance with section 1017 (that is, jointly assessed),
• a civil partner assessed in accordance with section 1031C (that is, jointly assessed),
• a married person/civil partner who proves that the person and his/her spouse/civil partner are not living together but that the spouse/civil partner is wholly or mainly maintained by the person for the year of assessment and the person is not entitled, in computing his/her income for tax purposes for that year, to claim a deduction for maintenance payments,
• a widowed person whose spouse has died in the year of assessment,

the basic personal tax credit is €3,400.

In all other cases the basic personal tax credit is €1,700.

Relevant Date: Finance Act 2021