Skip to main content
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 March 2006 - onwards

2. Amendment of section 15 (rate of charge) of Principal Act.

As respects the year of assessment 2006 and subsequent years of assessment, section 15 of the Principal Act is amended -

(a) by substituting "€23,000" for "€20,400" (inserted by the Finance Act 2005) in subsection (3), and

(b) by substituting the following Table for the Table (as so inserted) to that section:

"Table

Part 1

Part of taxable income

Rate of tax

Description of rate

(1)

(2)

(3)

The first €32,000

20 per cent

the standard rate

The remainder