You can receive tax-free earnings of up to:
- €18,000 p.a. if you are aged 65 or over. For a married couple one of whom is aged 65 or over, joint earnings less than €36,000 are exempt: s 188.
- €15,000 p.a. from caring for other people’s children in your home: s 216C.
- €12,000 p.a. from renting a room in your home: s 216A.
- €50,000 p.a. from creative writing, composing music, art and sculpture: s 195.
- €40,000 p.a. from letting farm land: s 664.
- €40,000 p.a. for three years from a business you set up having been previously unemployed: s 472AA.