Single Person earning €30,000
| Personal Tax Credit Increase | + €125 |
| Employee Tax Credit Increase | + €125 |
| USC Band & Threshold Adjustments | + €16 |
| PRSI Contribution Changes | - €45 |
| Overall Impact | Better off by €221 / yr |
Single Person earning €60,000
| Personal Tax Credit Increase | + €125 |
| Employee Tax Credit Increase | + €125 |
| Standard Rate Band Increase | + €500 |
| USC Band & Threshold Adjustments | + €16 |
| PRSI Contribution Changes | - €90 |
| Overall Impact | Better off by €676 / yr |
Single Person earning €30,000 and Renting
| Personal Tax Credit Increase | + €125 |
| Employee Tax Credit Increase | + €125 |
| Rent Tax Credit Increase | + €150 |
| USC Band & Threshold Adjustments | + €16 |
| PRSI Contribution Changes | - €45 |
| Overall Impact | Better off by €371 / yr |
Single Person earning €60,000 and Renting
| Personal Tax Credit Increase | + €125 |
| Employee Tax Credit Increase | + €125 |
| Rent Tax Credit Increase | + €150 |
| Standard Rate Band Increase | + €500 |
| USC Band & Threshold Adjustments | + €16 |
| PRSI Contribution Changes | - €90 |
| Overall Impact | Better off by €826 / yr |
Single Parent earning €40,000
| Personal Tax Credit Increase | + €125 |
| Employee Tax Credit Increase | + €125 |
| USC Band & Threshold Adjustments | + €16 |
| PRSI Contribution Changes | - €45 |
| Overall Impact | Better off by €221 / yr |
Single Parent earning €60,000
| Personal Tax Credit Increase | + €125 |
| Employee Tax Credit Increase | + €125 |
| Standard Rate Band Increase | + €500 |
| USC Band & Threshold Adjustments | + €16 |
| PRSI Contribution Changes | - €90 |
| Overall Impact | Better off by €676 / yr |
Single Parent earning €40,000 and Renting
| Personal Tax Credit Increase | + €125 |
| Employee Tax Credit Increase | + €125 |
| Rent Tax Credit Increase | + €150 |
| USC Band & Threshold Adjustments | + €16 |
| PRSI Contribution Changes | - €45 |
| Overall Impact | Better off by €371 / yr |
Single Parent earning €60,000 and Renting
| Personal Tax Credit Increase | + €125 |
| Employee Tax Credit Increase | + €125 |
| Rent Tax Credit Increase | + €150 |
| Standard Rate Band Increase | + €500 |
| USC Band & Threshold Adjustments | + €16 |
| PRSI Contribution Changes | - €90 |
| Overall Impact | Better off by €826 / yr |
Married: both earning €30,000
| Personal Tax Credit Increase | + €250 |
| Employee Tax Credit Increase | + €250 |
| USC Band & Threshold Adjustments | + €32 |
| PRSI Contribution Changes | - €90 |
| Overall Impact | Better off by €442 / yr |
Married: both earning €60,000
| Personal Tax Credit Increase | + €250 |
| Employee Tax Credit Increase | + €250 |
| Standard Rate Band Increase | + €1,000 |
| USC Band & Threshold Adjustments | + €32 |
| PRSI Contribution Changes | - €180 |
| Overall Impact | Better off by €1,352 / yr |
Married: one earning €60,000, other not earning
| Personal Tax Credit Increase | + €250 |
| Employee Tax Credit Increase | + €125 |
| Standard Rate Band Increase | + €500 |
| USC Band & Threshold Adjustments | + €16 |
| PRSI Contribution Changes | - €90 |
| Overall Impact | Better off by €801 / yr |
Married: one earning €60,000, other earning €30,000
| Personal Tax Credit Increase | + €250 |
| Employee Tax Credit Increase | + €250 |
| Standard Rate Band Increase | + €500 |
| USC Band & Threshold Adjustments | + €32 |
| PRSI Contribution Changes | - €135 |
| Overall Impact | Better off by €897 / yr |
Married & Renting: both earning €30,000
| Personal Tax Credit Increase | + €250 |
| Employee Tax Credit Increase | + €250 |
| Rent Tax Credit Increase | + €300 |
| USC Band & Threshold Adjustments | + €32 |
| PRSI Contribution Changes | - €90 |
| Overall Impact | Better off by €742 / yr |
Married & Renting: both earning €60,000
| Personal Tax Credit Increase | + €250 |
| Employee Tax Credit Increase | + €250 |
| Rent Tax Credit Increase | + €300 |
| Standard Rate Band Increase | + €1,000 |
| USC Band & Threshold Adjustments | + €32 |
| PRSI Contribution Changes | - €180 |
| Overall Impact | Better off by €1,652 / yr |
Married & Renting: one earning €60,000, other not earning
| Personal Tax Credit Increase | + €250 |
| Employee Tax Credit Increase | + €125 |
| Rent Tax Credit Increase | + €300 |
| Standard Rate Band Increase | + €500 |
| USC Band & Threshold Adjustments | + €16 |
| PRSI Contribution Changes | - €90 |
| Overall Impact | Better off by €1,101 / yr |
Married & Renting: one earning €60,000, other earning €30,000
| Personal Tax Credit Increase | + €250 |
| Employee Tax Credit Increase | + €250 |
| Rent Tax Credit Increase | + €300 |
| Standard Rate Band Increase | + €500 |
| USC Band & Threshold Adjustments | + €32 |
| PRSI Contribution Changes | - €135 |
| Overall Impact | Better off by €1,197 / yr |
Married one earning €60,000, the other not earning, AND with dependent child
| Personal Tax Credit Increase | + €250 |
| Employee Tax Credit Increase | + €125 |
| Home Carer Tax Credit increase | + €100 |
| Standard Rate Band Increase | + €500 |
| USC Band & Threshold Adjustments | + €16 |
| PRSI Contribution Changes | - €90 |
| Overall Impact | Better off by €901 / yr |
Married & Renting: one earning €60,000, the other not earning AND with dependent child
| Personal Tax Credit Increase | + €250 |
| Employee Tax Credit Increase | + €125 |
| Rent Tax Credit Increase | + €300 |
| Home Carer Tax Credit increase | + €100 |
| Standard Rate Band Increase | + €500 |
| USC Band & Threshold Adjustments | + €16 |
| PRSI Contribution Changes | - €90 |
| Overall Impact | Better off by €1,201 / yr |