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.
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.
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.
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.