Income tax credits and reliefs

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

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

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.

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

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.

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.

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.

It is possible to claim tax relief on certain housing expenses. Find out more.

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 page has information about how the new Stay and Spend Tax Credit operates.

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

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.

The Bike 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.

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.

Practical information on how employees working from home during the COVID-19 emergency period can claim tax relief on home expenses.