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