Main points

Personal allowances increased from £4,200 to £4,700 for a single person; and from £8,400 to £9,400 for a married couple

Personal allowances increased from £4,200 to £4,700 for a single person; and from £8,400 to £9,400 for a married couple. Allowances are restricted to the standard tax rate.

PAYE allowance remains the same at £1,000.

Standard rate income bands increased by £3,000 for a single person, to £17,000. There is no increase for married couples with one income, who remain in the £28,000 band but a married couple with two incomes gain £6,000 in a new standard rate tax band to £34,000.

Income ceiling for employees and self-employed PRSI has increased by £1,100 to £26,500 as of April 6th.

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Child benefit is up by £8 per month to £42.50 for the first two children and £10 per month to £56 for any subsequent child, beginning in September.