Although minimal personal tax changes were touted, it was still a surprise that Budget 2020 changes included only a modest increase of €100 to €1,600 for the Home Carer Credit (available to a carer spouse or civil partner whose income does not exceed €7,200 pa) and a €150 increase to €1,500 in the Earned Income Credit available to self-employed persons. With a nod to climate change initiatives, the 0 per cent benefit in kind rate,...
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