AITI Chartered Tax Adviser

What is widowed persons additional tax credit?

You can claim this tax credit if you are a widowed person who is not a single parent. It is not given for the bereavement year, i.e., in a year in which you received the full married couple tax credit.
The tax credit is the lower of:

(a) €540, and
(b) the amount which reduces your income tax liability to nil.