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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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461A Additional allowance for widowed person.

For the purpose of ascertaining his or her taxable income for a year of assessment, a widowed person, other than a person referred to in paragraph (a) of the definition of “specified amount” in section 461(1), shall be entitled to a deduction of £500.

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461A Additional standard rated allowance for certain widowed persons.

(1) In this section—

appropriate percentage”, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;

specified amount”, means £1,000.

(2) This section applies to an individual being a widowed person, other than—

(a) a person referred to in paragraph (a) of the definition of “the specified amount” in section 461(1) (as amended by the Finance Act, 2000), or

(b) a person entitled to a reduction of tax under section 462.

(3) Where for any year of assessment an individual to whom this section applies is entitled to a reduction of tax under section 461, the income tax to be charged on the individual, other than in accordance with section 16(2), for a year of assessment shall be further reduced by an amount which is the lesser of—

(a) an amount equal to the appropriate percentage of the specified amount, or

(b) the amount which reduces that income tax to nil.

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461A Additional tax credit for certain widowed persons.

A [10]>widowed person<[10][10]>widowed person or surviving civil partner<[10], other than a person to whom paragraph (a) or (b) of section 461, or to whom [11]>section 462<[11][11]>section 462B<[11], applies, shall, in addition to the basic personal tax credit referred to in section 461(c), be entitled to a tax credit (to be known as the “widowed person tax credit”) of [3]>£148<[3][4]>[3]>€254<[3]<[4][5]>[4]>€300<[4]<[5][6]>[5]>€400<[5]<[6][7]>[6]>€500<[6]<[7][8]>[7]>€550<[7]<[8][9]>[8]>€600<[8]<[9][9]>€540<[9].

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[1]

[-] [+]

Substituted by FA00 s5(a). Applies as respects the year of assessment 2000-2001 and subsequent years of assessment.

[2]

[-] [+]

Substituted by FA01 sched1(1)(g). Applies as respects the year of assessment 2001 and subsequent years of assessment.

[3]

[-] [+]

Substituted by FA01 sched1(1)(g). Applies as respects the year of assessment 2001 and subsequent years of assessment.

[4]

[-] [+]

Substituted by FA02 sched1(b). Applies as respects the year of assessment 2002 and subsequent years of assessment.

[5]

[-] [+]

Substituted by FA05 sched1(b). Applies as respects the year of assessment 2005 and subsequent years of assessment.

[6]

[-] [+]

Substituted by FA06 sched1(b). Applies as respects the year of assessment 2006 and subsequent years of assessment.

[7]

[-] [+]

Substituted by FA07 sched1(b). Applies as respects the year of assessment 2007 and subsequent years of assessment.

[8]

[-] [+]

Substituted by FA08 sched1(b). As respects the year of assessment 2008 and subsequent years of assessment.

[9]

[-] [+]

Substituted by FA11 sched1(1)(b). Has effect as on and from 1 January 2011.

[10]

[-] [+]

Substituted by F(No.3)A11 sched1(71).

[11]

[-] [+]

Substituted by F(No.2)A13 s7(1)(f). Applies for the year of assessment 2014 and subsequent years of assessment.