ReliableAI/Irish-English-Parallel-Collection

id stringlengths 6 19	text stringlengths 1 1.02k	eng_text stringlengths 1 1.02k
eclr:7105	Creidmheasanna cánach	tax credits
eclr:7106	Laghdaíonn creidmheasanna cánach an méid cánach a bhíonn ort a íoc .	tax credits reduce the amount of tax that you have to pay .
eclr:7107	oibríonn siad seo ar bhealach atá difriúil ó liúntais chánach toisc go ndéantar iad a asbhaint tar éis do cháin a bheith ríofa - tá an luach céanna ag creidmheas cánach do gach cáiníocóir dá réir sin .	tax credits are deducted after your tax has been calculated and so a tax credit has the same value to all taxpayers .
eclr:7108	tar éis do cháin a bheith ríofa mar chéatadán den ioncam atá agat , déantar an creidmheas cánach a asbhaint ón méid seo chun an méid cánach a bhíonn ort a íoc a laghdú .	after your tax is calculated , as a percentage of your income , the tax credit is deducted from this to reduce the amount of tax that you have to pay .
eclr:7109	mar shampla , laghdóidh creidmheas cánach € 200 do chuid cánach den mhéid seo .	so a tax credit of € 200 , for example , will reduce your tax by that amount .
eclr:7110	d ' fhéadfá a bheith i dteideal creidmheasanna cánach éagsúla ag brath ar do chúinsí pearsanta .	you may be entitled to various tax credits depending on your personal circumstances .
eclr:7111	faigh amach faoi cineálacha difriúla creidmheasanna agus faoisimh chánach anseo agus féach ar faoisimh chánach atá ar fáil do dhaoine faoi mhíchumas anseo .	you can get more information about the different types of tax credits and reliefs and the tax reliefs available for people with Disabilities .
eclr:7112	liúntais chánach	tax allowances
eclr:7113	Laghdaíonn liúntais chánach an méid cánach a bhíonn ort a íoc .	tax allowances reduce the amount of tax that you have to pay .
eclr:7114	Braitheann an méid lena laghdaíonn an liúntas cánach do cháin ar an ráta cánach is airde atá agat .	the amount by which a tax allowance will reduce your tax depends on what your highest rate of tax is .
eclr:7115	tá sé seo amhlaidh toisc go mbíonn an liúntas dealaithe ón ioncam sula ngearrtar an cáin .	this is because the allowance is subtracted from your income before it is taxed .
eclr:7116	go bunúsach , tá sé ' tógtha ó bharr ' d ' ioncaim agus is féidir cáin a ghearradh air ag an ráta caighdeánach nó ag an ráta ard , ag brath ar an leibhéal ioncaim atá agat .	in effect , it is ‘ taken off the top ’ of your income which can then be taxed at either the standard rate or the higher rate , depending on your income level .
eclr:7117	liúntas cánach ag an ráta imeallach a thugtar air seo .	this is known as tax allowance at the marginal rate .
eclr:7118	nuair atá d ' fhostóir ag tógáil liúntais san áireamh nuair atá do cháin ioncaim á ríomh , déantar é seo trí phointe scoite an ráta Chaighdeánaigh atá agat a choigeartú .	when your employer is taking allowances into account in calculating your income tax , the way that this is done is by adjusting your standard rate cut-off point .
eclr:7119	i measc liúntais ag an ráta imeallach tá :	allowances at the marginal rate include :
eclr:7120	ranníocaíochtaí pinsin	pension contributions
eclr:7121	íocaíochtaí isteach sa Bhuanscéim um shochar Sláinte ( suas go huasmhéid 10 % d ' ioncam ) .	payments to a Permanent Health Benefit Scheme ( to a maximum of 10 % of income ) .
eclr:7122	seo beartas a chinnteoidh ioncam leanúnach má tharlaíonn tionóisc , gortú nó tinneas .	this is a policy that will ensure continued income in the event of an accident , injury or sickness .
eclr:7123	liúntais chánach	tax allowances
eclr:7124	Gearrtar cáin ansin ar do phá incháinithe ag 20 % den ioncam faoi phointe scoite an ráta Chaighdeánaigh .	your taxable pay is then taxed at 20 % of income below the standard rate cut-off point .
eclr:7125	Gearrtar cáin ag 41 % ar an méid atá sa bhreis ar an bpointe scoite .	the amount in excess of the cut-off point is taxed at 41 % .
eclr:7126	TUGANN sé seo an cáin Chomhlán duit .	this gives your Gross Tax .
eclr:7127	déantar luach na gcreidmheasanna cánach a dhealú ón méid seo ansin leis an méid cánach a bhíonn ort a íoc a thabhairt duit .	the value of your tax credits is then subtracted from this to give the amount of tax that you have to pay .
eclr:7128	is é éifeacht liúntais chánach ná :	tax allowances have the effect of :
eclr:7129	Creidmheasanna cánacha a ardú trí mhéid an fhaoisimh ag ráta caighdeánach na cánach .	increasing tax credits by the amount of the relief at the standard rate of tax .
eclr:7130	TUGANN sé seo faoiseamh ag ráta caighdeánach na cánach agus	this grants relief at the standard rate of tax and
eclr:7131	ag ardú banna an ráta chaighdeánach le méid an fhaoisimh .	increasing the standard rate band by the amount of the relief .
eclr:7132	cuireann sé seo leis an difríocht idir fhaoiseamh ag an ráta níos aidre cánach agus ráta caighdeánach na cánach .	this adds the difference between relief at the higher rate of tax and the standard rate of tax .
eclr:7133	cinntíonn sé seo go bhfaightear faoiseamh iomlán ag an ráta níos airde cánach más infheidhmithe .	this ensures that relief is obtained in full at the higher rate of tax if applicable .
eclr:7134	mar shampla , bheadh luach de € 200 ag liúntas cánach de € 1,000 do cháiníocóir ar an ráta caighdeánach agus luach de € 410 do cháiníocóir ar an ráta níos airde .	for example , a tax allowance of € 1,000 would have a value of € 200 to a taxpayer on the standard rate and a value of € 410 to a taxpayer on the higher rate .
eclr:7135	ríomhtar é seo chun creimheasanna cánacha a ardú de € 200 ( 1,000 x 20 % ráta caighdeánach cánach ) .	the way this is calculated is to increase tax credits by € 200 ( 1,000 x 20 % standard rate of tax ) .
eclr:7136	is é seo an méid leasa do cháiníocóir ar an ráta caighdeánach ach bheadh luach níos airde ag an gcáiníocóir ag íoc cánach ag an ráta níos airde .	this is the amount of the benefit to a standard rate taxpayer but the tax allowance would have a higher value for a taxpayer paying tax at the higher rate .
eclr:7137	Baintear amach é seo tríd an Scothphointe ráta caighdeánach a ardú de € 1,000 .	this is achieved by increasing the standard rate cut-off point by € 1,000 .
eclr:7138	ní chuirfeadh an t-ardú Scothphointe ráta caighdeánach isteach ar cháiníocóir atá ag íoc cánach ag an ráta caighdeánach amháin cheana , agus mar sin , bhainfeadh sé / sí leas as na creidmheasanna cánacha ardaithe .	the increase in the standard rate cut-off point would not effect a taxpayer already paying tax only at the standard rate so he / she would only benefit from the increased tax credits .
eclr:7139	is é a mhalairt d ’ éifeacht atá ag Sochar comhchineáil ioncam neamh-ÍMAT i ríomhaireachtaí :	benefits in kind and non-PAYE income have the opposite effect :
eclr:7140	ag laghdú creidmheasanna cánacha ag méid an ioncaim ag an ráta caighdeánach cánach	Decreasing tax credits by the amount of the income at the standard rate of tax
eclr:7141	agus ag laghdú an Scothphointe ráta caighdeánach trí mhéid an ioncaim .	and decreasing the standard rate cut-off point by the amount of the income .
eclr:7142	is é a mhalairt d ’ éifeacht atá aige seo don sampla thuas .	this has the opposite effect to the example above .
eclr:7143	sa chás seo , laghdódh € 1,000 na creidmheasanna cánacha de € 200 , agus cur isteach ar idir cháiníocóirí ráta caghdeánach agus ráta níos airde .	in this case , € 1,000 would decrease the tax credits by € 200 , affecting both standard and higher rate taxpayers .
eclr:7144	laghdódh sé freisin an Scothphointe ráta caighdeánach de € 1,000 , a mbeadh éifeacht aige do dhliteanas cánach a ardú do cháiníocóirí ráta	it would also decrease the standard rate cut-off point by € 1,000 having the effect of increasing the tax liability for higher rate taxpayers only .
eclr:7145	má tá tú pósta , d ' fhéadfadh sé seo tionchar a bheith aige ar na bandaí cánach agus na faoisimh chánach atá agat .	if you are married , this may affect your tax bands and tax reliefs .
eclr:7146	teagmháil	contact
eclr:7147	ioncaim a ndéantar measúnú air do cháin	income that is assessed for tax
eclr:7148	faoin gcóras ÍMAT , gearrtar cáin ioncam ar gach pá , táille , peorcais , brabús nó pinsean , agus beagnach gach cineál úis .	under the PAYE system , income tax is charged on all wages , fees , perks , profits or pensions and most types of interest .
eclr:7149	d ’ fhéadfaí go bhfuil airgead a fhaigheann tú nach bhfuil faoi dhliteanas cáin ioncaim faoi dhliteanas cánacha eile .	money you get which is not liable to income tax may be liable to other taxes .
eclr:7150	má fhaigheann tú tabhartais nó oidhreachtúlachtaí d ’ fhéadfaí go mbeadh ort cáin fáltas Caipitiúil a íoc .	if you get gifts or inheritances , you may have to pay Capital Acquisitions Tax .
eclr:7151	má dhíolann tú sochair ar nós réadmhaoine nó scaranna , d ’ fhéadfaí go mbeadh ort cáin Ghnóthachan Caipitiúil a íoc .	if you sell assets such as property or shares you may have to pay Capital Gains Tax .
eclr:7152	Díolúinte	exemptions
eclr:7153	íocaíochtaí chuig scéimeanna pinsin ceadaithe	payments to approved pension schemes
eclr:7154	íocaíochtaí ó Chrannchuir cheadúnaithe	Wins from licensed Lotteries
eclr:7155	íocaíochtaí ó fheidhmeannas na Seirbíse Sláinte chuig tuismitheoirí altrama do chúram pháistí altrama .	payments made by the Health Service Executive to foster parents for the care of foster children
eclr:7156	roinnt íocaíochtaí cúitimh faoi dhlí fostaíochta	some compensation payments under employment law
eclr:7157	cúiteamh do dhíobháil phearsanta a chuireann cosc ar dhuine aonair é féin a chothabháil .	compensation for personal injury that prevents an individual from maintaining herself .
eclr:7158	tá ioncam a eascraíonn óna léitheid d ’ íocaíocht díolmhaithe chomh maith más é an phríomhfhoinse ioncaim atá ann .	income arising from the investment of such a payment is also exempt if it is the main source of income .
eclr:7159	ní áirítear pinsean easláine a fuarthas mar thoradh ar an díobháil chéanna i measúnú an phríomhioncaim.Díolúine ioncaim íseal	invalidity pension received as a result of the same injury is not included in assessing main income .
eclr:7160	tá díolúinte ó cháin ioncaim ar fáil má thiteann d ’ ioncam faoi leibhéal áirithe.Má tá d ’ ioncam os cionn leibhéal áirithe d ’ fhéadfaí go mbainfeá leas as faoiseamh imeallach .	if you are on low pay you may not be liable to pay any tax because your tax credits and reliefs are more than or equal to the amount of tax you are due to pay .
eclr:7161	faoiseamh imeallach	marginal relief
eclr:7162	má sháraíonn d ’ ioncam na teorainneacha do dhíolúine ioncaim íseal , ach gur lú ná dhá oiread méid na teorann í , is féidir leat faoiseamh imeallach a éiliú .	if your income exceeds the limits for low income exemption , but is less than twice the amount of the limit then you can claim marginal relief .
eclr:7163	faoi fhaoiseamh imeallach , gearrtar cáin ar an méid a sháraíonn an t-ioncam an teorann , ach Tagann ráta speisialta de 40 % i bhfeidhm ar an méid seo .	under marginal relief , you are taxed only on the amount by which your income exceeds the limit , but a special tax rate of 40 % applies to this amount .
eclr:7164	sampla :	example :
eclr:7165	tá Cormac 66 bliain d ’ aois agus tá sé pósta .	Cormac is 66 years of age and is married .
eclr:7166	is é an t-ioncam iomlán atá aige do 2014 ná € 40,000 .	his total income for 2014 was € 40,000 .
eclr:7167	faoin ngnáthmhodh dá dhliteanas cánach a ríomh , ba € 2,650 a bheadh i gceist ach faoi fhaoiseamh imeallach , bheadh € 1,600 i gceist .	under the usual method of calculating his tax liability it would be € 2,560 but under marginal relief it would be € 1,600 .
eclr:7168	faoin ngnáthmhodh ríomhtar an dliteanas cánach mar a leanas :	under the usual method the tax liability is calculated as follows :
eclr:7169	tá an t-ioncam faoin Scothphointe caighdeánach mar sin gearrtar cáin air ar fad agus an ráta caighdeánach de 20 % 40,000 x 20 % = € 8,000 ollcháin	the income is below the standard rate cut-off point so all of it is taxed at the standard rate of 20 %
eclr:7170	is iad a chuid creidmheasanna cánacha ná :	40,000 x 20 % = € 8,000 gross tax
eclr:7171	pósta 3,300	his tax credits are :
eclr:7172	€ 8,400 - 6,140 = € 2,650	€ 8,000 - € 5,440 = € 2,560
eclr:7173	ioncam iomlán : € 40,000	total income : € 40,000
eclr:7174	TUGANN sé € 4,000 ar an méid a sháraíonn an t-ioncam an teorainn .	gives € 4,000 as the amount by which the income exceeds the limit .
eclr:7175	Cúngaíonn faoiseamh imeallach an cháin iníoctha ar 40 % de seo .	marginal relief restricts the tax payable to 40 % of this .
eclr:7176	4,000 x 40 % = € 1,600	4,000 x 40 % = € 1,600
eclr:7177	costais oibre	work expenses
eclr:7178	is féidir roinnt costais oibre a asbhaint as d ’ ioncam sula ndéantar measúnú air do cháin .	some work expenses can be deducted from your income before it is assessed for tax .
eclr:7179	chun cáiliú dó seo , caithfidh na costais a bheith riachtanach chun do chuid oibre a dhéanamh agus gur caitheadh iad ar an gcúis sin agus sin amháin .	to qualify , the expenses must be necessary in order to do your work and must have been spent entirely for that purpose and no other .
eclr:7180	muirear Sóisialta Uilíoch ( MSU )	Universal Social Charge ( USC )
eclr:7181	Réamhrá	introduction
eclr:7182	is cáin é an muirear Sóisialta Uilíoch ( MSU ) a d ’ ionadaigh an tobhach ioncaim agus an tobhach sláinte ( ar a dtugtar an ranníocaíocht sláinte freisin ) araon ón 1 Eanáir 2011 .	the Universal Social Charge ( USC ) is a tax that has replaced both the income levy and the health levy ( also known as the health contribution ) since 1 January 2011 .
eclr:7183	Íocann tú MSU má sháraíonn d ’ ioncam € 10,036 sa bhliain .	you pay the USC if your gross income is more than € 10,036 per year .
eclr:7184	ríomhtar é ar bhonn seachtainiúil nó míosúil .	it is calculated on a weekly or monthly basis .
eclr:7185	ní bhaineann sé le híocaíochtaí leasa shóisialaigh nó a leithéid , agus tá eisceachtaí áirithe eile ann : féach " Ioncam díolmhaithe ón USC " thíos .	it does not apply to social welfare or similar payments , and there are certain other exceptions : see “ Income exempt from the USC ” below .
eclr:7186	rialacha	rules
eclr:7187	ioncam faoi dhliteanas i leith an USC	income liable for the USC
eclr:7188	tá ioncam ó Éirinn nó ioncam atá foinsithe in Éirinn , faoi réir an Mhuirir Shóisialta Uilíoch .	you are liable to pay the USC on all of your Irish income and on your foreign income if such income is remitted into the State .
eclr:7189	tá an muirear Sóisialta Uilíoch iníoctha ar ranníocaíochtaí pinsin .	the Universal Social Charge is payable on pension contributions .
eclr:7190	Íocann tú an muirear Sóisialta Uilíoch má tá d ' ioncam comhlán níos mó ná € 10,036 in aghaidh na bliana .	you pay the Universal Social Charge if your gross income is more than € 10,036 per year .
eclr:7191	nuair atá d ’ ioncam níos mó ná an teorainn seo , íocann tú an MSU ar d ’ ioncam ar fad .	once your income is over this limit , you pay the USC on all of your income .
eclr:7192	i gcás lánúineacha pósta , caithfear le gach céile ina ( h ) aonar , ag a f ( h ) ostóir nó an soláthraí pinsin i rith na bliana .	for married couples or civil partners , each spouse or civil partner is treated individually by their employer or pension provider throughout the year .
eclr:7193	i gcás lánúineacha pósta nó páirtnéirí sibhialta , caitheann a bhfostóir nó a soláthróir pinsin le gach céile nó páirtnéir sibhialta ar bhealach aonair le linn na bliana .	liability for the USC depends on the date of the payment rather than on when the income was earned .
eclr:7194	ioncam díolmhaithe ón USC	income exempt from the USC
eclr:7195	ní íocann tú an muirear Sóisialta Uilíoch más rud é nach bhfuil d ' ioncam iomlán do bhliain ar leith níos mó ná € 10,036 .	you do not pay the Universal Social Charge if your total income for a year is under € 10,036 .
eclr:7196	( má tá tú 70 bliain d ’ aois nó níos sine nó más sealbhóir cárta leighis thú agus más ionann do chomhioncam don bhliain agus € 60,000 nó níos lú , íocann tú ráta laghdaithe den MSU . )	( if you are 70 or over or a medical card holder under 70 and your aggregate income for the year is € 60,000 or less you pay a reduced rate of USC . )
eclr:7197	tá gach íocaíocht na Roinne coimirce Sóisialaí , lena n-áirítear Sochar Máithreachais agus pinsin Stáit , díolmhaithe ón muirear Sóisialta Uilíoch .	all Department of Social Protection payments , including Maternity Benefit and State pensions , are exempt from the Universal Social Charge .
eclr:7198	tá íocaíochtaí den chineál céanna , ar nós íocaíochtaí a rinneadh mar chuid de scéimeanna Fostaíochta Pobail nó den Liúntas chun Filleadh ar an Oideachas , díolmhaithe freisin .	similar payments , such as payments made as part of Community Employment schemes or the Back to Education Allowance , are exempt .
eclr:7199	tá leasa shóisialaigh nó íocaíochtaí cosúla a rinneadh ó thar lear díolmhaithe .	Social welfare or similar payments made from abroad are exempt .
eclr:7200	tá ioncam i gcás ina bhfuil cáin choinneála ar ús Taisce íoctha cheana díolmhaithe ón MSU .	income where DIRT ( Deposit Interest retention Tax ) has already been paid is exempt from the USC .
eclr:7201	tá roinnt díolúintí eile .	there are a number of other exemptions .
eclr:7202	ina measc seo tá :	these include :
eclr:7203	íocaíochtaí iomarcaíochta	redundancy payments
eclr:7204	tá íocaíochtaí iomarcaíochta reachtúla díolmhaithe ón táille .	statutory redundancy payments are exempt from the charge .

eclr:7105

Creidmheasanna cánach

tax credits

eclr:7106

Laghdaíonn creidmheasanna cánach an méid cánach a bhíonn ort a íoc .

tax credits reduce the amount of tax that you have to pay .

eclr:7107

oibríonn siad seo ar bhealach atá difriúil ó liúntais chánach toisc go ndéantar iad a asbhaint tar éis do cháin a bheith ríofa - tá an luach céanna ag creidmheas cánach do gach cáiníocóir dá réir sin .

tax credits are deducted after your tax has been calculated and so a tax credit has the same value to all taxpayers .

eclr:7108

tar éis do cháin a bheith ríofa mar chéatadán den ioncam atá agat , déantar an creidmheas cánach a asbhaint ón méid seo chun an méid cánach a bhíonn ort a íoc a laghdú .

after your tax is calculated , as a percentage of your income , the tax credit is deducted from this to reduce the amount of tax that you have to pay .

eclr:7109

mar shampla , laghdóidh creidmheas cánach € 200 do chuid cánach den mhéid seo .

so a tax credit of € 200 , for example , will reduce your tax by that amount .

eclr:7110

d ' fhéadfá a bheith i dteideal creidmheasanna cánach éagsúla ag brath ar do chúinsí pearsanta .

you may be entitled to various tax credits depending on your personal circumstances .

eclr:7111

faigh amach faoi cineálacha difriúla creidmheasanna agus faoisimh chánach anseo agus féach ar faoisimh chánach atá ar fáil do dhaoine faoi mhíchumas anseo .

you can get more information about the different types of tax credits and reliefs and the tax reliefs available for people with Disabilities .

eclr:7112

liúntais chánach

tax allowances

eclr:7113

Laghdaíonn liúntais chánach an méid cánach a bhíonn ort a íoc .

tax allowances reduce the amount of tax that you have to pay .

eclr:7114

Braitheann an méid lena laghdaíonn an liúntas cánach do cháin ar an ráta cánach is airde atá agat .

the amount by which a tax allowance will reduce your tax depends on what your highest rate of tax is .

eclr:7115

tá sé seo amhlaidh toisc go mbíonn an liúntas dealaithe ón ioncam sula ngearrtar an cáin .

this is because the allowance is subtracted from your income before it is taxed .

eclr:7116

go bunúsach , tá sé ' tógtha ó bharr ' d ' ioncaim agus is féidir cáin a ghearradh air ag an ráta caighdeánach nó ag an ráta ard , ag brath ar an leibhéal ioncaim atá agat .

in effect , it is ‘ taken off the top ’ of your income which can then be taxed at either the standard rate or the higher rate , depending on your income level .

eclr:7117

liúntas cánach ag an ráta imeallach a thugtar air seo .

this is known as tax allowance at the marginal rate .

eclr:7118

nuair atá d ' fhostóir ag tógáil liúntais san áireamh nuair atá do cháin ioncaim á ríomh , déantar é seo trí phointe scoite an ráta Chaighdeánaigh atá agat a choigeartú .

when your employer is taking allowances into account in calculating your income tax , the way that this is done is by adjusting your standard rate cut-off point .

eclr:7119

i measc liúntais ag an ráta imeallach tá :

allowances at the marginal rate include :

eclr:7120

ranníocaíochtaí pinsin

pension contributions

eclr:7121

íocaíochtaí isteach sa Bhuanscéim um shochar Sláinte ( suas go huasmhéid 10 % d ' ioncam ) .

payments to a Permanent Health Benefit Scheme ( to a maximum of 10 % of income ) .

eclr:7122

seo beartas a chinnteoidh ioncam leanúnach má tharlaíonn tionóisc , gortú nó tinneas .

this is a policy that will ensure continued income in the event of an accident , injury or sickness .

eclr:7123

liúntais chánach

tax allowances

eclr:7124

Gearrtar cáin ansin ar do phá incháinithe ag 20 % den ioncam faoi phointe scoite an ráta Chaighdeánaigh .

your taxable pay is then taxed at 20 % of income below the standard rate cut-off point .

eclr:7125

Gearrtar cáin ag 41 % ar an méid atá sa bhreis ar an bpointe scoite .

the amount in excess of the cut-off point is taxed at 41 % .

eclr:7126

TUGANN sé seo an cáin Chomhlán duit .

this gives your Gross Tax .

eclr:7127

déantar luach na gcreidmheasanna cánach a dhealú ón méid seo ansin leis an méid cánach a bhíonn ort a íoc a thabhairt duit .

the value of your tax credits is then subtracted from this to give the amount of tax that you have to pay .

eclr:7128

is é éifeacht liúntais chánach ná :

tax allowances have the effect of :

eclr:7129

Creidmheasanna cánacha a ardú trí mhéid an fhaoisimh ag ráta caighdeánach na cánach .

increasing tax credits by the amount of the relief at the standard rate of tax .

eclr:7130

TUGANN sé seo faoiseamh ag ráta caighdeánach na cánach agus

this grants relief at the standard rate of tax and

eclr:7131

ag ardú banna an ráta chaighdeánach le méid an fhaoisimh .

increasing the standard rate band by the amount of the relief .

eclr:7132

cuireann sé seo leis an difríocht idir fhaoiseamh ag an ráta níos aidre cánach agus ráta caighdeánach na cánach .

this adds the difference between relief at the higher rate of tax and the standard rate of tax .

eclr:7133

cinntíonn sé seo go bhfaightear faoiseamh iomlán ag an ráta níos airde cánach más infheidhmithe .

this ensures that relief is obtained in full at the higher rate of tax if applicable .

eclr:7134

mar shampla , bheadh luach de € 200 ag liúntas cánach de € 1,000 do cháiníocóir ar an ráta caighdeánach agus luach de € 410 do cháiníocóir ar an ráta níos airde .

for example , a tax allowance of € 1,000 would have a value of € 200 to a taxpayer on the standard rate and a value of € 410 to a taxpayer on the higher rate .

eclr:7135

ríomhtar é seo chun creimheasanna cánacha a ardú de € 200 ( 1,000 x 20 % ráta caighdeánach cánach ) .

the way this is calculated is to increase tax credits by € 200 ( 1,000 x 20 % standard rate of tax ) .

eclr:7136

is é seo an méid leasa do cháiníocóir ar an ráta caighdeánach ach bheadh luach níos airde ag an gcáiníocóir ag íoc cánach ag an ráta níos airde .

this is the amount of the benefit to a standard rate taxpayer but the tax allowance would have a higher value for a taxpayer paying tax at the higher rate .

eclr:7137

Baintear amach é seo tríd an Scothphointe ráta caighdeánach a ardú de € 1,000 .

this is achieved by increasing the standard rate cut-off point by € 1,000 .

eclr:7138

ní chuirfeadh an t-ardú Scothphointe ráta caighdeánach isteach ar cháiníocóir atá ag íoc cánach ag an ráta caighdeánach amháin cheana , agus mar sin , bhainfeadh sé / sí leas as na creidmheasanna cánacha ardaithe .

the increase in the standard rate cut-off point would not effect a taxpayer already paying tax only at the standard rate so he / she would only benefit from the increased tax credits .

eclr:7139

is é a mhalairt d ’ éifeacht atá ag Sochar comhchineáil ioncam neamh-ÍMAT i ríomhaireachtaí :

benefits in kind and non-PAYE income have the opposite effect :

eclr:7140

ag laghdú creidmheasanna cánacha ag méid an ioncaim ag an ráta caighdeánach cánach

Decreasing tax credits by the amount of the income at the standard rate of tax

eclr:7141

agus ag laghdú an Scothphointe ráta caighdeánach trí mhéid an ioncaim .

and decreasing the standard rate cut-off point by the amount of the income .

eclr:7142

is é a mhalairt d ’ éifeacht atá aige seo don sampla thuas .

this has the opposite effect to the example above .

eclr:7143

sa chás seo , laghdódh € 1,000 na creidmheasanna cánacha de € 200 , agus cur isteach ar idir cháiníocóirí ráta caghdeánach agus ráta níos airde .

in this case , € 1,000 would decrease the tax credits by € 200 , affecting both standard and higher rate taxpayers .

eclr:7144

laghdódh sé freisin an Scothphointe ráta caighdeánach de € 1,000 , a mbeadh éifeacht aige do dhliteanas cánach a ardú do cháiníocóirí ráta

it would also decrease the standard rate cut-off point by € 1,000 having the effect of increasing the tax liability for higher rate taxpayers only .

eclr:7145

má tá tú pósta , d ' fhéadfadh sé seo tionchar a bheith aige ar na bandaí cánach agus na faoisimh chánach atá agat .

if you are married , this may affect your tax bands and tax reliefs .

eclr:7146

teagmháil

contact

eclr:7147

ioncaim a ndéantar measúnú air do cháin

income that is assessed for tax

eclr:7148

faoin gcóras ÍMAT , gearrtar cáin ioncam ar gach pá , táille , peorcais , brabús nó pinsean , agus beagnach gach cineál úis .

under the PAYE system , income tax is charged on all wages , fees , perks , profits or pensions and most types of interest .

eclr:7149

d ’ fhéadfaí go bhfuil airgead a fhaigheann tú nach bhfuil faoi dhliteanas cáin ioncaim faoi dhliteanas cánacha eile .

money you get which is not liable to income tax may be liable to other taxes .

eclr:7150

má fhaigheann tú tabhartais nó oidhreachtúlachtaí d ’ fhéadfaí go mbeadh ort cáin fáltas Caipitiúil a íoc .

if you get gifts or inheritances , you may have to pay Capital Acquisitions Tax .

eclr:7151

má dhíolann tú sochair ar nós réadmhaoine nó scaranna , d ’ fhéadfaí go mbeadh ort cáin Ghnóthachan Caipitiúil a íoc .

if you sell assets such as property or shares you may have to pay Capital Gains Tax .

eclr:7152

Díolúinte

exemptions

eclr:7153

íocaíochtaí chuig scéimeanna pinsin ceadaithe

payments to approved pension schemes

eclr:7154

íocaíochtaí ó Chrannchuir cheadúnaithe

Wins from licensed Lotteries

eclr:7155

íocaíochtaí ó fheidhmeannas na Seirbíse Sláinte chuig tuismitheoirí altrama do chúram pháistí altrama .

payments made by the Health Service Executive to foster parents for the care of foster children

eclr:7156

roinnt íocaíochtaí cúitimh faoi dhlí fostaíochta

some compensation payments under employment law

eclr:7157

cúiteamh do dhíobháil phearsanta a chuireann cosc ar dhuine aonair é féin a chothabháil .

compensation for personal injury that prevents an individual from maintaining herself .

eclr:7158

tá ioncam a eascraíonn óna léitheid d ’ íocaíocht díolmhaithe chomh maith más é an phríomhfhoinse ioncaim atá ann .

income arising from the investment of such a payment is also exempt if it is the main source of income .

eclr:7159

ní áirítear pinsean easláine a fuarthas mar thoradh ar an díobháil chéanna i measúnú an phríomhioncaim.Díolúine ioncaim íseal

invalidity pension received as a result of the same injury is not included in assessing main income .

eclr:7160

tá díolúinte ó cháin ioncaim ar fáil má thiteann d ’ ioncam faoi leibhéal áirithe.Má tá d ’ ioncam os cionn leibhéal áirithe d ’ fhéadfaí go mbainfeá leas as faoiseamh imeallach .

if you are on low pay you may not be liable to pay any tax because your tax credits and reliefs are more than or equal to the amount of tax you are due to pay .

eclr:7161

faoiseamh imeallach

marginal relief

eclr:7162

má sháraíonn d ’ ioncam na teorainneacha do dhíolúine ioncaim íseal , ach gur lú ná dhá oiread méid na teorann í , is féidir leat faoiseamh imeallach a éiliú .

if your income exceeds the limits for low income exemption , but is less than twice the amount of the limit then you can claim marginal relief .

eclr:7163

faoi fhaoiseamh imeallach , gearrtar cáin ar an méid a sháraíonn an t-ioncam an teorann , ach Tagann ráta speisialta de 40 % i bhfeidhm ar an méid seo .

under marginal relief , you are taxed only on the amount by which your income exceeds the limit , but a special tax rate of 40 % applies to this amount .

eclr:7164

sampla :

example :

eclr:7165

tá Cormac 66 bliain d ’ aois agus tá sé pósta .

Cormac is 66 years of age and is married .

eclr:7166

is é an t-ioncam iomlán atá aige do 2014 ná € 40,000 .

his total income for 2014 was € 40,000 .

eclr:7167

faoin ngnáthmhodh dá dhliteanas cánach a ríomh , ba € 2,650 a bheadh i gceist ach faoi fhaoiseamh imeallach , bheadh € 1,600 i gceist .

under the usual method of calculating his tax liability it would be € 2,560 but under marginal relief it would be € 1,600 .

eclr:7168

faoin ngnáthmhodh ríomhtar an dliteanas cánach mar a leanas :

under the usual method the tax liability is calculated as follows :

eclr:7169

tá an t-ioncam faoin Scothphointe caighdeánach mar sin gearrtar cáin air ar fad agus an ráta caighdeánach de 20 % 40,000 x 20 % = € 8,000 ollcháin

the income is below the standard rate cut-off point so all of it is taxed at the standard rate of 20 %

eclr:7170

is iad a chuid creidmheasanna cánacha ná :

40,000 x 20 % = € 8,000 gross tax

eclr:7171

pósta 3,300

his tax credits are :

eclr:7172

€ 8,400 - 6,140 = € 2,650

€ 8,000 - € 5,440 = € 2,560

eclr:7173

ioncam iomlán : € 40,000

total income : € 40,000

eclr:7174

TUGANN sé € 4,000 ar an méid a sháraíonn an t-ioncam an teorainn .

gives € 4,000 as the amount by which the income exceeds the limit .

eclr:7175

Cúngaíonn faoiseamh imeallach an cháin iníoctha ar 40 % de seo .

marginal relief restricts the tax payable to 40 % of this .

eclr:7176

4,000 x 40 % = € 1,600

eclr:7177

costais oibre

work expenses

eclr:7178

is féidir roinnt costais oibre a asbhaint as d ’ ioncam sula ndéantar measúnú air do cháin .

some work expenses can be deducted from your income before it is assessed for tax .

eclr:7179

chun cáiliú dó seo , caithfidh na costais a bheith riachtanach chun do chuid oibre a dhéanamh agus gur caitheadh iad ar an gcúis sin agus sin amháin .

to qualify , the expenses must be necessary in order to do your work and must have been spent entirely for that purpose and no other .

eclr:7180

muirear Sóisialta Uilíoch ( MSU )

Universal Social Charge ( USC )

eclr:7181

Réamhrá

introduction

eclr:7182

is cáin é an muirear Sóisialta Uilíoch ( MSU ) a d ’ ionadaigh an tobhach ioncaim agus an tobhach sláinte ( ar a dtugtar an ranníocaíocht sláinte freisin ) araon ón 1 Eanáir 2011 .

the Universal Social Charge ( USC ) is a tax that has replaced both the income levy and the health levy ( also known as the health contribution ) since 1 January 2011 .

eclr:7183

Íocann tú MSU má sháraíonn d ’ ioncam € 10,036 sa bhliain .

you pay the USC if your gross income is more than € 10,036 per year .

eclr:7184

ríomhtar é ar bhonn seachtainiúil nó míosúil .

it is calculated on a weekly or monthly basis .

eclr:7185

ní bhaineann sé le híocaíochtaí leasa shóisialaigh nó a leithéid , agus tá eisceachtaí áirithe eile ann : féach " Ioncam díolmhaithe ón USC " thíos .

it does not apply to social welfare or similar payments , and there are certain other exceptions : see “ Income exempt from the USC ” below .

eclr:7186

rialacha

rules

eclr:7187

ioncam faoi dhliteanas i leith an USC

income liable for the USC

eclr:7188

tá ioncam ó Éirinn nó ioncam atá foinsithe in Éirinn , faoi réir an Mhuirir Shóisialta Uilíoch .

you are liable to pay the USC on all of your Irish income and on your foreign income if such income is remitted into the State .

eclr:7189

tá an muirear Sóisialta Uilíoch iníoctha ar ranníocaíochtaí pinsin .

the Universal Social Charge is payable on pension contributions .

eclr:7190

Íocann tú an muirear Sóisialta Uilíoch má tá d ' ioncam comhlán níos mó ná € 10,036 in aghaidh na bliana .

you pay the Universal Social Charge if your gross income is more than € 10,036 per year .

eclr:7191

nuair atá d ’ ioncam níos mó ná an teorainn seo , íocann tú an MSU ar d ’ ioncam ar fad .

once your income is over this limit , you pay the USC on all of your income .

eclr:7192

i gcás lánúineacha pósta , caithfear le gach céile ina ( h ) aonar , ag a f ( h ) ostóir nó an soláthraí pinsin i rith na bliana .

for married couples or civil partners , each spouse or civil partner is treated individually by their employer or pension provider throughout the year .

eclr:7193

i gcás lánúineacha pósta nó páirtnéirí sibhialta , caitheann a bhfostóir nó a soláthróir pinsin le gach céile nó páirtnéir sibhialta ar bhealach aonair le linn na bliana .

liability for the USC depends on the date of the payment rather than on when the income was earned .

eclr:7194

ioncam díolmhaithe ón USC

income exempt from the USC

eclr:7195

ní íocann tú an muirear Sóisialta Uilíoch más rud é nach bhfuil d ' ioncam iomlán do bhliain ar leith níos mó ná € 10,036 .

you do not pay the Universal Social Charge if your total income for a year is under € 10,036 .

eclr:7196

( má tá tú 70 bliain d ’ aois nó níos sine nó más sealbhóir cárta leighis thú agus más ionann do chomhioncam don bhliain agus € 60,000 nó níos lú , íocann tú ráta laghdaithe den MSU . )

( if you are 70 or over or a medical card holder under 70 and your aggregate income for the year is € 60,000 or less you pay a reduced rate of USC . )

eclr:7197

tá gach íocaíocht na Roinne coimirce Sóisialaí , lena n-áirítear Sochar Máithreachais agus pinsin Stáit , díolmhaithe ón muirear Sóisialta Uilíoch .

all Department of Social Protection payments , including Maternity Benefit and State pensions , are exempt from the Universal Social Charge .

eclr:7198

tá íocaíochtaí den chineál céanna , ar nós íocaíochtaí a rinneadh mar chuid de scéimeanna Fostaíochta Pobail nó den Liúntas chun Filleadh ar an Oideachas , díolmhaithe freisin .

similar payments , such as payments made as part of Community Employment schemes or the Back to Education Allowance , are exempt .

eclr:7199

tá leasa shóisialaigh nó íocaíochtaí cosúla a rinneadh ó thar lear díolmhaithe .

Social welfare or similar payments made from abroad are exempt .

eclr:7200

tá ioncam i gcás ina bhfuil cáin choinneála ar ús Taisce íoctha cheana díolmhaithe ón MSU .

income where DIRT ( Deposit Interest retention Tax ) has already been paid is exempt from the USC .

eclr:7201

tá roinnt díolúintí eile .

there are a number of other exemptions .

eclr:7202

ina measc seo tá :

these include :

eclr:7203

íocaíochtaí iomarcaíochta

redundancy payments

eclr:7204

tá íocaíochtaí iomarcaíochta reachtúla díolmhaithe ón táille .

statutory redundancy payments are exempt from the charge .