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Finance Act 2008

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Chapter 2

Income Tax

Amendment of section 15 (rate of charge) of Principal Act.

2.— As respects the year of assessment 2008 and subsequent years of assessment, section 15 of the Principal Act is amended—

(a) by substituting “€26,400” for “€25,000” (inserted by the Finance Act 2007 ) in subsection (3), and

(b) by substituting the following Table for the Table (as so inserted) to that section:

“TABLE

PART 1

Part of taxable income	Rate of tax	Description of rate
(1)	(2)	(3)
The first €35,400	20 per cent	the standard rate
The remainder	41 per cent	the higher rate

PART 2

Part of taxable income	Rate of tax	Description of rate
(1)	(2)	(3)
The first €39,400	20 per cent	the standard rate
The remainder	41 per cent	the higher rate

PART 3

Part of taxable income	Rate of tax	Description of rate
(1)	(2)	(3)
The first €44,400	20 per cent	the standard rate
The remainder	41 per cent	the higher rate

”.