Table of Contents
Blind person
A person who is Blind is entitled to an additional tax credit of €1650. There is an additional relief expenses incurred in relation to a trained guide dog
A tax credit is available to a person who is blind, or whose spouse is blind, during part or whole of the year. This is doubled if both spouses are blind. Blind is defined technically. An allowance of €825 may be claimed for a guide dog registered with the Irish Guide Dog Association.
Seafarers
A fisher is defined is entitled to a tax credit €1270 per annum up to the end of 2021if they spend at least 80 days at sea undertaking sea fishing. They must be involved in a fishing voyage on each day concerned for at least eight hours.
If it is a person engaged in fishing on a fishing vessel. It must be registered in the EU or UK for sea fishing purposes. Sea fishing applies to sea fish but excluding fresh water fish such as salmon freshwater eels and aquaculture.
Seagoing naval personnel who spend at least 80 days at sea are entitled to a credit of €1500.
Seafarers who are away from the state on ship (not a fishing vessel) on a voyage to a foreign port or fixed installation for more than161 days per year are entitled to a tax-free allowance of €6,350 per annum.
Service Charges (expired)
There was a tax credit for service charges paid. up to a maximum of €400 at the standard rate i.e. €80 The former relief for service charges was abolished in 2010, with effect from 2011.The former relief applied to charges for supply of water and sewerage for domestic purposes, group water schemes and for refuse collection.
Trade union subscriptions (expired)
There was tax relief for trade union subscriptions up to €350, granted at the standard rate. The subscription must be to a registered trade union with a negotiating licence, or to the Garda or Defence Forces representative bodies.
The tax credit at the standard rate on trade union subscriptions is abolished from 2011 forward.
Relief for rent paid (expired)
Credits are available for rent paid. For persons under 55, married, the credit is €4,000 available at 20 percent. F
or a single person, the credit is half of this. In the case of tenants over 55 years old, the limits are doubled. Rent does not cover maintenance, repairs, the costs for goods and services or amounts subject to reimbursement from any source. It does not apply to any rent or part of the rent which is reimbursed by a State of other third party.
The tenancy must be for a period of less than 50 years. It does not apply to tenants of state entities or housing authorities. It does not apply to tenancies where the rent is part of the consideration for the grant of a further estate or interest.
The tenant who claims relief, must furnish the landlord’s tax number. The landlords must provide the information.
Finance Act 2011 provided for the phased withdrawal of income tax relief for rent paid by certain tenants. The amount of rent that can be claimed is reduced gradually with total withdrawal by 2018. The percentage is reduced annually by 20% the first three years and 10% in each of the following years.
Relief after long-term unemployment (expired)
Formerly additional credit was given to person who returned to employment after long-term unemployment. If the person has been unemployed for a year and takes up employment (of 30 hours per week, capable of 12 months’ duration), he was entitled to a enhanced tax credits for the first three years of employment.
The allowance was €3,810 in year one reducing to €1,270 in the year three. The amount per qualifying child €1270 year one reducing to 435-in year three. The deduction could be set against income from employment. The allowance may apply where jobs are changed. The allowance was deducted at the marginal rate of tax before tax is assessed.
The additional deduction tapered from year one to year three. There is an allowance per qualifying child. The tax deduction is €3810 in year one, reducing to €1270 in year three. The deduction is €1270 for each qualifying child, tapering to €425 in year three. The tax credit is available only against the income qualifying employment. This is employment of at least 30 hours per week capable of lasting at least 12 months.
The individual concerned must have been, immediately prior to that time continuously unemployed for at least 52 weeks and in receipt of jobseekers benefit or assistance or one parent allowance or in another category approved by the Minister for Social Protection. Participation in job initiatives, community employment schemes are treated as periods of unemployment for this purpose.
This scheme has now been replaced by a scheme of direct payments / grants to employers under the Job Plus scheme
Energy Efficiency Costs (expired)
The Finance Act 2011 introduced income tax relief on expenditure by individuals on a range of works to improve the energy efficiency of residential property. It is not available to landlords. The scheme is operated principally by Sustainable Energy Authority of Ireland.
Relief is available to standard rates of expenditure up to €10,000 for individuals and €20,000 for married couples. The amount of expenditure in total under the scheme is €150 million. Relief may be available by way of re-payment of tax.
SEAI maintain a list of energy efficient works approved by the Minister for Finance for the purpose of qualification. Works must be carried on by an approved contractor. He must have a tax clearance certificate.
Landlords of sitting tenants may not apply. Tenants of rental properties may apply. They need not be owners of the property. For example, works can be carried on, on a relative’s property.
The limit is €10,000 per year for a single person, €15,000 for joint assessed married couple. Relief may be given by repayment of tax following the year in which the expenditures incurred the claimant must prove by a certificate issued by SEAI that the relevant payments have been made. The tax relief is 20% of the lower of the expenditure or the limit. Accordingly, the maximum expenditure is €3000 .The scheme expired at the end of 2018