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Amendment of section 473 (allowance for rent paid by certain tenants) of Principal Act.
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14.— Section 473 of the Principal Act is amended—
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(a) in subsection (1) by substituting the following for the definition of “specified limit”:
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“ ‘specified limit’, in relation to an individual for a year of assessment specified in column (1) of the Table to this definition, means—
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(a) in the case of—
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(i) a married person assessed to tax in accordance with section 1017, or
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(ii) a widowed person,
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the corresponding amount specified in column (2) of the Table to this definition; but, if at any time during the year of assessment the individual was of the age of 55 years or over, ‘specified limit’ means the corresponding amount specified in column (3) of the Table to this definition, and
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(b) in any other case, the corresponding amount specified in column (4) of the Table to this definition; but, if at any time during the year of assessment the individual was of the age of 55 years or over, ‘specified limit’ means the corresponding amount specified in column (5) of the Table to this definition;
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TABLE
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(1)
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(2)
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(3)
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(4)
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(5)
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€
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€
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€
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€
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2011
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3,200
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6,400
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1,600
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3,200
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2012
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2,400
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4,800
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1,200
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2,400
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2013
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2,000
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3,600
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1,000
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2,000
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2014
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1,600
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3,200
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800
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1,600
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2015
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1,200
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2,400
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600
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1,200
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2016
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800
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1,600
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400
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800
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2017
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400
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800
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200
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400
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2018
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0
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0
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0
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0
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”,
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and
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(b) by inserting the following after subsection (1):
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“(1A) (a) This section shall not apply as respects rent paid on or after 8 December 2010.
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(b) Notwithstanding paragraph (a), this section shall continue to apply for the year of assessment 2010 and each subsequent year of assessment up to and including the year of assessment 2017 in respect of rent paid by a tenant who on 7 December 2010 is paying rent under a tenancy.”.
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