Tax Rebate (Pensioners) (Amendment No. 2) Rules, 2019

L.N. 326 of 2019

INCOME TAX ACT

(CAP. 123)

Tax Rebate (Pensioners) (Amendment No. 2) Rules, 2019

IN EXERCISE of the powers conferred by articles 14(2) and 96

of the Income Tax Act, the Minister for Finance has made the

following rules: -

(1) The title of these rules is the Tax Rebate (Pensioners)

(Amendment No. 2) Rules, 2019 and these rules shall be read and

construed as one with the Tax Rebate (Pensioners) Rules hereinafter

referred to as the "principal rules".

(2) These rules shall be deemed to have come into force with

respect to income earned on or after the 1 st January 2020.

Rule 3 of the principal rules shall be amended as follows

(a) in sub-rule (1) thereof, the words "shall not exceed

€650" shall be substituted by the words "shall not exceed €705";

(b) in sub-rule (2) thereof, the words "shall not exceed

€440" shall be substituted by the words "shall not exceed €495";

(c) in paragraph (a) of sub-rule (3) thereof, the words

"shall not exceed €110" shall be substituted by the words "shall

not exceed €165"; and

(d) in paragraph (b) of sub-rule (3) thereof, the words

"shall not exceed €150" shall be substituted by the words "shall

not exceed €300".

€0.09