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.

    You can claim tax relief on some housing expenses and income. Find out more.

    You can claim tax relief on medical expenses that you pay for yourself or for someone else.

    Special taxation arrangements apply to people aged 65 and over. Find out more.

    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.

    You may be able to claim tax relief on the additional costs of working from home, including electricity, heat and broadband.

    A change in your personal circumstances following separation or divorce may have implications for how you are taxed. This page explains how income and maintenance is taxed after separation or divorce.

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

    If you care for a child on your own, you may be able to claim a tax credit called the Single Person Child Carer Credit (SPCCC).

    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.

    If you are married or in a civil partnership and you care for a dependent person, you can apply for the Home Carer Tax Credit.

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

    How to claim tax back under the Stay and Spend Tax Credit Scheme.

    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.

    The Bike to Work Scheme allows an employer to buy a new bicycle and bicycle safety equipment up to a value of €3,000 for employees. Employees can then repay the purchase cost to their employer from their gross salary.
    This document is in: Cycling