Single Person Tax Credit -The Single Person Child Care Credit (SPCCC) is a tax credit that is available to a single person who is a parent of a child or who has custody of and maintains a child who is living with him or her. This credit replaces The One Parent Family Tax Credit that was abolished with effect from 31 December 2013.

Rent Tax Credit – An individual, paying for private rented accommodation used as a sole or main residence. The tax credit for the years 2011 onwards applies to individuals who were renting a property on 7 December 2010.

Tax Refunds for rent paid are still available for all the years 2012 – 2015

Age Tax Credits – Any person who is aged 65 or over at any time during the tax year. The tax credit is doubled for married couples or civil partners who have opted for Joint Assessment or Separate Assessment if either spouse or civil partner is aged 65 at any time during the tax year.

Home Carer Tax Credit – A couple in a marriage or civil partnership where one spouse or civil partner is the Home Carer and cares for one/more dependent persons

Year of Marriage -If the tax payable as two single people in that year is greater than the tax which would be payable as a couple in a marriage or civil partnership – a refund of the difference can be claimed.

Any refund due is apportioned by the number of months from the date of marriage or registration of the civil partnership to the end of the tax year and will be calculated after the end of the tax year. This refund normally only arises where a couple are liable at different tax rates where one spouse or civil partner benefits from the unused lower tax rate/credits of the other spouse or civil partner

USC Review – Universal Social Charge is a tax everyone living in Ireland must pay if their income is over a certain amount. The standard rate you pay depends on how much you earn and it’s deducted straight from your wages. However, changes to the thresholds and percentage rates of the USC introduced in the 2016 budget means that PAYE employees will have a little more income in your pocket. We can review any changes made over the last four years to see if you have overpaid USC.