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Income tax credits and reliefs

Overview Document Introduction to income tax credits and reliefs Tax reliefs reduce the amount of tax that you have to pay. Find out about the different types of income tax relief that apply to your circumstances.

Taxation and medical expenses
Tax relief is available for private health and long term care insurance. It is also available for certain medical expenses.

Older people's tax credits and reliefs
Special taxation arrangements apply to people aged 65 and over. Find out more.

Separation, divorce and income tax credits and reliefs
A change in your personal circumstances following separation or divorce may have implications for how you are taxed. A description of how income and maintenance is taxed after separation or divorce.

Maintenance and Tax
This document discusses the tax treatment of maintenance payments made by one spouse to another.

Income tax credits and reliefs following a death
A brief summary of the tax treatment of unmarried and widowed people in the year of death. An outline of tax treatment of married couples in the year of death of one spouse is also included.

Employment tax credits and reliefs
There are a number of tax credits and reliefs available to those in employment. Find out how are items such as benefit-in-kind treated for tax purposes.

Single Person Child Carer Credit
The Single Person Child Carer Credit (SPCCC) is a tax credit for people who are caring for children on their own. It replaced the One-Parent Family Credit from 1 January 2014.

Housing tax credits and reliefs
It is possible to claim tax relief on certain housing expenses. Find out more.

Tax credits and reliefs for people with disabilities

This document is in: Money and Tax > Tax

Tax relief for third-level fees
Tax relief is available in respect of tuition fees paid in private third-level institutions, in institutions abroad and by repeat students and part-time students. The Student Contribution may also qualify for relief.
This document is in: Education and Training > Third-level education > Fees and supports for third-level education

Revenue Job Assist
Revenue Job Assist is an additional tax allowance for people who have been unemployed for 12 months or more and are returning to employment.
This document is in: Employment > Unemployment and redundancy > Employment support schemes

Deeds of covenant
A deed of covenant is a legally binding agreement made by an individual to pay an agreed amount to someone else without receiving any benefit in return.

Home Carer's Tax Credit
Married couples or civil partners may be entitled to claim this credit if one spouse or civil partner works in the home caring for a dependent person.

Cycle to Work Scheme
The Cycle to Work Scheme allows an employer to buy a new bicycle and bicycle safety equipment up to a value of €1,000 for employees. Employees can then repay the purchase cost to their employer from their gross salary.

Start Your Own Business Relief
The Start Your Own Business scheme gives relief from income tax for 2 years if you are a long-term unemployed person who starts a new business.

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Contact Us

If you have a question relating to this topic you can contact the Citizens Information Phone Service on 0761 07 4000 (Monday to Friday, 9am to 8pm) or you can visit your local Citizens Information Centre.