Payroll Assist
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Payroll Assist - Outsource your Payroll

Please contact Payroll Assist (Outsourced Payroll) for any further details or help at
info@payrollassist.ie

PLEASE NOTE IF YOU ARE LOOKING AT THIS ON A MOBILE DEVICE & THE INFORMATION IS NOT IN THE PROPER COLUMNS THEN PLEASE USE A PC TO SEE CORRECTLY. THANK YOU.

Rates/Credits 2013

Tax Credits
Single Person
Married or Civil Partnership
PAYE Credit
Widowed Person (No Children)(Additional)
One Parent Family
Incapacitated Child
Blind Single
Blind Married (Both Blind)
Widowed Parent Bereaved in:
2012
2011
2010
2009
2008
2007
Age Tax Credit (Single)
Age Tax Credit (Married)
Dependent Relative
Home Carer
Rent Relief Under 55 Single
Rent Relief Under 55 Married or CP
Rent Relief Over 55 Single
Rent Relief OVer 55 Married or CP


Standard Rate Bands
Single/Widowed
Married Couples, One Income
Married Couples, Two Incomes
One Parent/Widowed Parent


Tax Rates
Standard Rate
Top rate


PRSI
Employee Ceiling
Employee first €127
Over €127
Employer PRSI Higher Rate
Employer PRSI Lower Rate
Self Employed Ceiling
Self Employed Minimum Contribution
Self Employed PRSI RAte


Universal Social Charge USC
€0 - €10036
€10036 - €16016
>€16016

2013                2012


1650                                    1650                                
3300                                    3300
1650                                    1650
540                                       540
1650                                    1650
3300                                    3300
1650                                    1650
3300                                    3300

3600                                       -
3150                                    3600
2700                                    3150
2250                                    2700
1800                                    2250
   -                                        1800
245                                        245
490                                        490
70                                            70
810                                        810
200                                        240
400                                        480
400                                        480
800                                        960



32800                                    32800
41800                                    41800
65600                                    65600
36800                                    36800



20%                                        20%
41%                                        41%



No Limit                                     No Limit
4%                                            0%
4%                                            4%
10.75%                                    10.75%
4.25%                                        4.25%
No Limit                                     No Limit
500                                            253
4%                                            4%



2%                                            2%
4%                                            4%
7%                                            7%

Budget 2013 continued......

New Local Property Tax
to be introduced on 1st July 2013
Exemptions will include:
  • Any new or previously unoccupied homes purchased up to the end of 2016;
  • First-time buyers in 2013;
  • Those in unfinished estates for the next three years;
  • Most of those exempt from Household Charge this year.
The tax will be charged at 0.18 per cent of the market value for houses worth under €1 million
Houses valued at more than €1 million will be charged at 0.25 per cent of market value

Cigarettes & Alcohol
A bottle of wine will increase by €1
Pints of beer & cider will increase by 10c
Spirits will increase by 10c
Cigarettes will increase by 10c
Roll up tobacco will increase by 50c

Maternity Benefit This will be taxable for all claimants with effect from 1 July 2013
Capital Acquisitions Tax (CAT) The current rate of CAT of 30% is being increased to 33%and will apply in respect of gifts or inheritances taken on or after 6 December 2012. The current tax free thresholds are being reduced by 10% for any gifts/inheritances received on or after 6 December.
Capital Gains Tax (CGT) The current rate of CGT of 30% is being increased to 33% and will apply in respect of disposals made on or after 6 December 2012.
Value Added Tax (VAT) There is no change to the various VAT rates. The temporary 9% rate applying mainly in the tourism sector will apply until 31 December 2013

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