By means of LN 188 of 2017, the Government has amended the above-mentioned rules.
These rules provide for a deduction against employment income where an individual (including any spouse where the responsible spouse has opted for a separate computation) derives employment income (other than income derived from the holding of an office of a director) which does not exceed €9,500 per annum and where the individual does not derive any other chargeable income. Prior to this amendment such an amount was €9,450 per annum.
Such an individual who is chargeable to tax at the single rates of tax, shall be allowed a deduction against his employment income amounting to €9,100.