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Version date: 1 January 2008 - onwards
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187. Exemption from income tax and associated marginal relief.

(1) In this section, "the specified amount" means, subject to subsection (2) -

(a) in a case where the individual would apart from this section be entitled to a tax credit specified in section 461(a) (inserted by the Finance Act, 2001), €10,420, and

(b) in any other case, €5,210.

(2)

(a) For the purposes of this section and section 188, where a claimant proves that he or she has living at any time during the year of assessment any qualifying child, then, subject to subsection (3), the specified amount (within the meaning of this section or section 188, as the case may be) shall be increased for that year of assessment by -

(i) €575 in respect of the first such child,

(ii) €575 in respect of the second such child, and

(iii) €830 in respect of each such child in excess of 2.

(b) Any question as to whether a child is a qualifying child for the purposes of this section or section 188 shall be determined on the same basis as it would be for the purposes of section 462, but without

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