464 Age tax credit

An additional tax credit is provided for persons aged 65 years or over. To qualify, an individual must prove that at any time during a year of assessment he/she is aged 65 or over. The tax credit is €490 in the case of a married person and civil partner whose spouse or civil partner is living with him/her and who is jointly assessed to tax under section 1017 or section 1031C, and a deduction of €245 in any other case.

Relevant Date: Finance Act 2021