Revenue Note for Guidance

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Revenue Note for Guidance

461 Basic personal tax credit


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