Boylan & Dodd Allowances/Credits - 2000/2001, 1999/2000, 1998/1999



Please note that some of the allowances are given at the top rate of tax, while others are given at standard or low rate of tax. Allowances granted at the lower rate of tax are known as "credits".

We have highlighted all tax credits with an *.

The allowances highlighted in green refer to the allowances which apply to today's tax year. So on 6/4/2000, the green column will move to the right.


Tax Free Allowances/Credits
  1998/99 1999/2000 2000/2001
Single Personal Allowance 3,150 4,200* 4,700*
Married Personal Allowance 6,300 8,400* 9,400*
Spouse "Carer" Allowance (Note 1) n/a n/a 3,000*
Widowed Personal Allowance - no children 3,650 500 1,000*
One Parent Family Allowance      

Widowed

 2,650 3,150 plus
1,050*		 4,700*

Other one-parent families

 3,150 3,150 plus
1,050*		 4,700*
PAYE Allowance 800 1,000* 1,000*
Dependent Relative Allowance 110 110 220*
Carer Allowance (Incap. person) 8,500 8,500 8,500
Age Allowance (aged 65 or over)      

Single/Widowed

 400 400 800*

Married

 800 800 1,600*
Incapacitated Child Allowance 800 800 1,600*
Blind Allowance      

Individual

 1,000 1,500 3,000*

Both Spouses Blind

 2,000 3,000 6,000*
Blind People - Guide Dog Allowance 650 650 650
Widowed Parent Bereavement Allowance (Note 2) 5,000 to 1,000 5,000 to 1,000 10,000* to 2,000*
Revenue Job Assist Scheme (Note 3)      
- Year One

plus £1,000 for each qualifying child.		 3,000 3,000 3,000
- Year Two

plus £666 for each qualifying child.		 2,000 2,000 2,000
- Year Three

plus £333 for each qualifying child.		 1,000 1,000 1,000


Note 1

Spouse Carer Allowance - this allowance applies to married couples where one spouse works at home caring for a child, elderly or dependent person .

You are allowed to earn a small amount of income and keep the carer allowance. Alternatively, if it is more beneficial for you, you can ignore the home carer credit and instead transfer a portion of the low rate tax band to your spouse.



Note 2

Widowed Parent Bereavement Allowance - Widowed parents are entitled to an additional allowance on the death of their spouse. For the tax year 2000/2001, they get an extra £10,000 allowable as a tax credit at the standard rate of tax of 22%. This reduces in the following years by £2,000 per annum.

While the allowance has gone up for the tax year 2000/2001, it is only available at the lower rate of tax (22%) rather than the high rate of 44%.

The allowance lasts for five years following the death of the spouse, on the reducing scale.

Note 3

Revenue Job Assist Scheme - An additional tax free allowance is available to people who have been unemployed for one year or more and take up employment. From 1 Jan 1999, the allowance is also available to people who have been in receipt of Disability Allowance or Blind Person's Pension for one year or more.

Contact your tax office to obtain more details.