Tax Year 2009	Tax Year 2008
Single Person	€1,830	€1,830
Married Couple/Loan Parent	€3,660	€3,660
Widowed person (without Dependant children)	€2,430	€2,430
Age: Single/Widowed	€325	€325
Age: Married	€650	€650
PAYE	€1,830	€1,830
Home Carer	€900	€900

Tax Year	Single or widowed persons	One Parent Family	Married persons with one income	Married persons with two incomes	Rate
2009	First €36,400	First €40,000	First €45,400	First €72,800	20%
	Over €36,400	Over €40,400	Over €45,400	Over €72,800	41%
2008	First €35,400	First €39,400	First €44,400	First €70,800	20%
	Over €35,400	Over €39,400	Over €44,400	Over €70,800	41%

Age (in years)	% of reckonable earnings	Age (in years)	% of reckonable earnings
Up to 30	15%	50 to 55	30%
30 to 40	20%	55 to 60	35%
40 to 50	25%	60+	40%

Business Kilometers per annum	Original Market Value (O.M.V)
	A,B,C	D&E	F&G
24,135 or less	30%	35%	40%
24,136 to 32,180	24%	28%	32%
32,181 to 40,225	18%	21%	24%
40,226 to 48,270	12%	14%	16%
48,271 and over	6%	7%	8%