LN 185 of 2015 - Tax Credit (Women Returning to Employment) (Amendment) Rules, 2014 (Amendment) Rules 2015

The following tax credits shall be deemed to have come into force as from year of

assessment 2016:

- a tax credit of €2,000, wherein the woman opts for the married rates and is taxable

jointly with her spouse

- a tax credit which may not exceed €5,000, in case the woman has a child who is

under 16 years of age and returns to employment after having been absent from

any gainful occupation for at least five years immediately preceding the date of

the said return; or where a woman has a child born on or after the 1st January 2007

and continues in employment, or returns to employment on or after the 1st January


- the above-mentioned tax credits are available to women who adopt a child and

satisfy the criteria as outlined in the Rules