Introduction
Everybody is entitled to a basic personal tax credit. The amount of your tax credit depends on your personal status i.e. Married, Single, Widowed or One Parent Family. We explain below under each heading the conditions for the relevant tax credit.
In addition, PAYE earners are entitled to a PAYE tax credit. This credit is not allowed to shareholder/directors who own more than 15% of the company. (Instead, the earned income credit may apply).
We provide information on the following matters in separate articles:
- Marriage During Tax Year
- Separated Couples
- Single Persons Tax Credit
- Widowed Persons Tax Credit
- Chart of Tax Credits and Reliefs
- Personal Tax Credits – Reliefs & Exemptions
- Home Carers Credit
- Tax Credit for Private Rented Accommodation
- Tax Credit – Incapacitated Child
- Blind Persons Tax Credit
- Employed Person Taking Care of Incapacitated Individual
- Dependant Relative Credit
- Seafarers Tax Credit
- Medical Expenses Credit
- Rent A Room Relief
- Tax Reliefs for Age 65 and Over