Sources & methodology

Calculators on this site read their statutory numbers from a versioned data file per tax year — nothing is hard-coded. This page is generated from those same files, so what you see here is exactly what the calculators use. Each entry shows the date it was read (most recently checked ), and entries still awaiting verification say so.

Tax year 2026 parameters

Income tax rates & bands

Revenue (revenue.ie) — 'Tax Rates and Tax Bands' Effective from . Retrieved .

Tax credits

Revenue (revenue.ie) — 'Tax Credits' Effective from . Retrieved .

Age Tax Credit — eligibility age

Revenue (revenue.ie) — 'You can claim the yearly Age Tax Credit if you are: 65 years, or older, in the tax year' Effective from . Retrieved .

USC standard bands

Revenue (revenue.ie) — 'Standard rates and thresholds of USC' table Effective from . Retrieved .

USC exemption threshold

Revenue (revenue.ie) — USC exempt payments and income Effective from . Retrieved .

USC reduced rates

Revenue (revenue.ie) — Reduced rates of USC Effective from . Retrieved .

PRSI (Class A)

gov.ie — 'Class A up until 30 September 2026' The source page shows no single effective date — this is the current value as retrieved. Retrieved .

PRSI Class A — age scope

gov.ie — Class J description — pensionable age (66), State Pension receipt, and over-70 rule The source page shows no single effective date — this is the current value as retrieved. Retrieved .

PRSI weekly tapered credit

Citizens Information — Class A tapered credit — €12 weekly, tapering between €352.01 and €424 The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Pension contribution relief

Revenue (revenue.ie) — 'Tax relief limits on pension contributions' — age-related percentage limits Effective from . Retrieved .

Redundancy — statutory payment

Revenue (revenue.ie) — Tax and Duty Manual Part 05-05-19, §2.1 (statutory redundancy) The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Redundancy — statutory formula (two weeks a year plus a bonus week)

gov.ie — 'two weeks' The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Redundancy — eligibility

Citizens Information — 'Do I have a right to redundancy pay?' section The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Redundancy — eligibility (gov.ie cross-check)

gov.ie — 'Do I have a right to redundancy pay?' section The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Redundancy — service-years rule

gov.ie — 'Redundancy Calculation Examples' (DSP) The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Redundancy — ex-gratia tax exemptions

Revenue (revenue.ie) — Tax and Duty Manual Part 05-05-19, §3.3–§3.8 (exemptions) The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Redundancy — how the taxable part of a lump sum is taxed

Revenue (revenue.ie) — 'The taxable element of the lump sum is not regarded as reckonable income for the purpose of PRSI but is liable for USC.' The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Benefit-in-kind (company cars)

Revenue (revenue.ie) — 'Chapter 2 - Employer provided vehicles' Effective from . Retrieved .

Stamp duty (residential & non-residential)

Revenue (revenue.ie) — 'Rates' page — Residential / Non-residential sections The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Stamp duty — blocks of three or more apartments

Revenue (revenue.ie) — 'Rates' page — Residential / Non-residential sections The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Stamp duty — bulk buyers of ten or more houses

Revenue (revenue.ie) — 'Rates' page — Residential / Non-residential sections The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Stamp duty — what counts as the price (VAT excluded)

Revenue (revenue.ie) — 'Rates' page — Residential / Non-residential sections The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Stamp duty — mixed residential and commercial property

Revenue (revenue.ie) — 'Rates' page — Residential / Non-residential sections The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Stamp duty — there is no first-time-buyer rate (what Revenue publishes)

Revenue (revenue.ie) — 'Abolished Reliefs' The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Stamp duty on a gift or a sale for less than the property is worth (Revenue)

Revenue (revenue.ie) — 'Gifts' page (Stamp Duty — Gifts and inheritances), Published 10 November 2025 — three headings: 'What is a gift?' (the three bullets quoted in gift_definition_verbatim, including 'the amount of consideration you pay is less than the market value of the property'), 'Do you pay Stamp Duty on a gift?' ('You do not pay Stamp Duty on the transfer of property from your spouse or civil partner.') and 'Gifts of land and buildings' ('You pay Stamp Duty on the market value of the property at the appropriate Stamp Duty rate.'). Revenue headings carry no id, so there is no #fragment to point at — the same convention as the other revenue.ie nodes in this file. The page states no commencement date for the rule; the value is the position published on the retrieval date, so effective_from is an explicit null per the Citation Gate. Retrieved .

Stamp duty on a gift — the charging section (Stamp Duties Consolidation Act 1999)

Irish Statute Book — Stamp Duties Consolidation Act 1999, section 30 'Voluntary dispositions inter vivos chargeable as conveyances or transfers on sale' — subsection (1), 'with the substitution in each case of the value of the property conveyed or transferred for the amount or value of the consideration for the sale' The section page carries no commencement date of its own, and no revised text exists to date the current wording (see text_status_note); the value is the enacted wording as published on the retrieval date, so effective_from is an explicit null per the Citation Gate. Retrieved .

Confidence: MEDIUM

Maternity / Paternity / Parent's Benefit — rates & weeks — Maternity Benefit (Citizens Information)

Citizens Information — Weekly rate and duration sections of each benefit page The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Maternity / Paternity / Parent's Benefit — rates & weeks — Paternity Benefit (Citizens Information)

Citizens Information — Weekly rate and duration sections of each benefit page The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Maternity / Paternity / Parent's Benefit — rates & weeks — Parent's Benefit (Citizens Information)

Citizens Information — Weekly rate and duration sections of each benefit page The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Maternity / Paternity / Parent's Benefit — rates & weeks — Maternity Benefit weekly rate (gov.ie)

gov.ie — Weekly rate and duration sections of each benefit page The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Maternity / Paternity / Parent's Benefit — rates & weeks — Paternity Benefit weekly rate (gov.ie)

gov.ie — Weekly rate and duration sections of each benefit page The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Maternity / Paternity / Parent's Benefit — rates & weeks — Parent's Benefit weekly rate (gov.ie)

gov.ie — Weekly rate and duration sections of each benefit page The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Maternity / Paternity / Parent's Benefit — taxation — Taxation of Maternity Benefit (Revenue)

Revenue (revenue.ie) — 'liable to Income Tax' The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Maternity / Paternity / Parent's Benefit — taxation — How DSP payments are taxed (Revenue)

Revenue (revenue.ie) — 'liable to Income Tax' The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Additional maternity leave — the unpaid weeks after the paid ones

Law Reform Commission (revised Acts) — Maternity Protection Act 1994 (Revised), section 14 'Entitlement to additional maternity leave' — subsection (1)(a): further leave 'to be known (and referred to in this Act) as "additional maternity leave"', for a maximum period of '16 consecutive weeks commencing immediately after the end of her maternity leave' Effective from . Retrieved .

Carer's Allowance — weekly rates

Citizens Information — 'How much is Carer's Allowance?' section The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Carer's Allowance — weekly rates (gov.ie cross-check) — Rates of payment table (gov.ie)

gov.ie — 'Rates of payment' table and the Operational Guidelines' 50% rule for caring for more than one person The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Carer's Allowance — weekly rates (gov.ie cross-check) — Operational Guidelines — caring for more than one person (gov.ie)

gov.ie — 'Rates of payment' table and the Operational Guidelines' 50% rule for caring for more than one person The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Carer's Allowance — half-rate

Citizens Information — Half-rate rates table The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Carer's Allowance — half-rate (gov.ie cross-check)

gov.ie — 'Rates of payment' table — half-rate column The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Carer's Allowance — Child Support Payment (gov.ie)

gov.ie — 'Rates of payment' — Child Support Payment expansion The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Carer's Allowance — income disregard

Citizens Information Effective from . Retrieved .

Carer's Allowance — income disregard (gov.ie Operational Guidelines)

gov.ie — 'Means Assessment' — earnings disregard paragraph The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Carer's Allowance — capital means test

Citizens Information — 'Capital / Weekly means assessed' The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Carer's Allowance — capital formula (gov.ie Operational Guidelines)

gov.ie — 'Calculation of weekly value of Capital/Property' section Effective from . Retrieved .

Carer's Allowance — means to weekly payment (statute + SW19 booklet)

Law Reform Commission (revised Acts) — Social Welfare Consolidation Act 2005 (Revised), Part 3 Chapter 8 Carer's Allowance — section 181(2)(a)-(b) (rate of allowance by weekly means), section 181(1)(b) (scheduled rate includes the qualified-child increases), section 181(4) (qualified-child increase at one-half where the child lives with the carer and a spouse, civil partner or cohabitant) and section 186A(3)-(4) (half-rate payment: the section 181 amount computed without the child, over-80 and island increases, then halved) Revised Act shows the consolidated text in force on the retrieval date; section 181(2) derives from 1993 s165(2) / 2001 s37(1) and carries no single commencement date on the page Retrieved .

Carer's Allowance — taxable income

gov.ie — gov.ie 'Carer's Allowance' service page, section 'Taxable source of income' (Published 25 July 2019, Last updated 22 April 2026) Effective from . Retrieved .

Carer's Allowance — no USC or PRSI (Revenue)

Revenue (revenue.ie) — Revenue 'How DSP payments are taxed' — opening paragraph (Published: 26 March 2026) Source page states the treatment without a single effective date; current as of the retrieval date Retrieved .

Carer's Allowance — half-rate, child payment age and support grant (gov.ie guidelines)

gov.ie — gov.ie 'Operational Guidelines: Carer's Allowance' (Published 5 February 2020, Last updated 1 July 2026) — sections 'Half Rate Carer's Allowance payable with other Social Welfare Payments', 'Child Support Payment' and 'Carer's Support Grant' Guideline text carries no single effective date; rules current as of the retrieval date Retrieved .

Carer's Allowance — who can get it, child maintenance (Citizens Information)

Citizens Information — Citizens Information 'Carer's Allowance' — 'Can I get Carer's Allowance?' and 'Maintenance' sections (Page edited: 26 August 2026) Conditions stated as current on the page; no single effective date Retrieved .

Carer's Support Grant — not means-tested (gov.ie)

gov.ie — gov.ie 'Carer's Support Grant' service page (Published 3 July 2018, Last updated 21 April 2026) — 'What the Carer's Support Grant is', 'How to qualify', 'Rate of payment', 'Apply' Service page states the current scheme without a single effective date; current as of the retrieval date Retrieved .

Carer's Benefit — the PRSI-based alternative (gov.ie)

gov.ie — gov.ie 'Carer's Benefit' service page (Published 25 July 2019, Last updated 8 July 2026) — 'What Carer's Benefit is', 'Social insurance (PRSI) contribution conditions' Service page states the current scheme without a single effective date; current as of the retrieval date Retrieved .

Minimum notice periods

Law Reform Commission (revised Acts) — Minimum Notice and Terms of Employment Act 1973 (revised), §3(1)(a), §4, §6–§8 The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Minimum notice — part-time employees covered in the same way (Protection of Employees (Part-Time Work) Act 2001, s.8)

Law Reform Commission (revised Acts) — Protection of Employees (Part-Time Work) Act 2001 (Revised), section 8 'Application of relevant enactments' (verbatim) and section 7 definition of 'part-time employee'; cross-read with the Law Reform Commission annotation C6 under section 3 of the revised Minimum Notice and Terms of Employment Act 1973 (Modifications (not altering text)) Effective from . Retrieved .

Minimum notice — the employments the 1973 Act leaves out

Law Reform Commission (revised Acts) — Minimum Notice and Terms of Employment Act 1973 (Revised), section 3 'Non-application of Act' — subsection (1), paragraphs (b), (d), (e) and (f), each quoted verbatim from the consolidated text The four paragraphs quoted here carry no amendment marker in the revised text — they are the words the Act commenced with — and the page shows no single date for them, so effective_from is an explicit null per the Citation Gate. The two paragraphs that ARE dated are precisely the two deliberately not listed; see paragraphs_deliberately_absent. Retrieved .

Minimum notice — time limit for a WRC complaint

Law Reform Commission (revised Acts) — Workplace Relations Act 2015 (Revised), section 41(6) and 41(8) — time limit for presenting a complaint to the Director General of the WRC Revised Act shows the consolidated text in force on the retrieval date Retrieved .

Tax year 2027 parameters

29 of the 55 entries for 2027 are still marked pending verification — each one says so under its source.

Income tax rates & bands

gov.ie (published document) — Department of Finance, 'Budget 2027 Tax Policy Changes', section 2.1.1 'Income Tax' (printed page 4): 'The standard rate band cut-off point is being increased by €2,500 for all earners as follows: Single, widowed or surviving civil partners from €44,000 to €46,500; Single, widowed or surviving civil partners, qualifying for the Single Person Child Carer Credit from €48,000 to €50,500; Married couples or civil partners (one income) from €53,000 to €55,500; Married couples or civil partners (two incomes) from €53,000 to €55,500 (with an increase of max €37,500)' — footnote 5: 'The increase in the rate band is capped at the lower of €37,500 or the income of the lower earner.' The 20% and 40% rates are not among the listed changes. Effective from . Retrieved .

Tax credits

gov.ie (published document) — Department of Finance, 'Budget 2027 Tax Policy Changes', section 2.1.1 (printed page 4): 'An increase of €125 in the Personal Tax Credit from €2,000 to €2,125; An increase of €125 in the Employee Tax Credit from €2,000 to €2,125; An increase of €125 in the Earned Income Tax Credit from €2,000 to €2,125; An increase of €100 in the Home Carer Tax Credit from €1,950 to €2,050'. The married or civil partners’ personal credit is twice the single credit (€4,250): Table 3 on printed page 19 prints income tax of €20,475 at €100,000 for a one-income couple, which reconciles only with credits of €4,250 + €2,125 + €2,050. The Single Person Child Carer Credit (€1,900) and the Age Tax Credit (€245 / €490) are not among the listed changes and carry over unchanged. Effective from . Retrieved .

Age Tax Credit — eligibility age

Revenue (revenue.ie) — 'You can claim the yearly Age Tax Credit if you are: 65 years, or older, in the tax year' Effective from . Retrieved .

USC standard bands

gov.ie (published document) — Department of Finance, 'Budget 2027 Tax Policy Changes', section 2.1.2 'Universal Social Charge (USC)' (printed page 4): 'The ceiling for the 2% rate of the Universal Social Charge (USC) is being increased by €1,600 from €28,700 to €30,300.' and 'the following USC rates will apply from 1 January 2027: €0 – €12,012 @ 0.5%; €12,013 - €30,300 @ 2%'. The same list prints the 3% band as '€30,301 - €70,444' and the 8% band as '€70,445+'. This table keeps the unchanged €70,044 ceiling: the document's own Table 2 (printed page 18) only reconciles with it — USC of €2,015 at €75,000 and €4,015 at €100,000, where a €70,444 ceiling would give €1,995 and €3,995 — and both the Budget in Brief and the Minister's Budget statement announce only the change to the 2% band. Effective from . Retrieved .

USC exemption threshold

gov.ie (published document) — Department of Finance, 'Budget 2027 Tax Policy Changes', section 2.1.2 (printed page 4): 'Incomes less than €13,000 are exempt from USC.' The exemption limit is unchanged from 2026. Effective from . Retrieved .

USC reduced rates

Revenue (revenue.ie) — Revenue, Budget 2026 summary (archived copy), page 1, 'Reduced Rates of USC': 'The reduced rate of USC of 2% applies for individuals aged 70 years or over whose aggregate income for the year is 60,000 or less. The reduced rate of USC will also apply for 2026 and 2027 for full medical card holders under 70 years whose aggregate income for the year is 60,000 or less.' No Budget 2027 publication read for this table lists a change to the reduced rates. Effective from . Retrieved .

PRSI (Class A)

Irish Statute Book — Social Welfare (Miscellaneous Provisions) Act 2024 (No. 24 of 2024), enacted 15 July 2024 ('[15th July, 2024]' beneath its long title), section 3: each listed provision of the Social Welfare Consolidation Act 2005 is amended 'on and from 1 October 2026' by column (6) and 'on and from 1 October 2027' by column (7) of the Table. Row 1, section 13(2)(b)(ii) (employee rate): '4.35 per cent' then '4.5 per cent'. Rows 2 and 3, section 13(2)(d)(i) and (ii) (employer rates): '8.15 per cent' and '10.4 per cent', then '8.3 per cent' and '10.55 per cent'. The Department of Social Protection's Class A table publishes the employer rates from 1 October 2026 as 9.15% and 11.40%, one point above the Act's figures; on the same basis the employer rates from 1 October 2027 are shown as 9.30% and 11.55%. The higher-rate employer threshold of €600 a week for 2027 (€552 in 2026; read here as applying from 1 January 2027) is from the Minister for Finance's Budget 2027 statement of 6 October 2026: 'the Minister for Social Protection will increase the employer PRSI threshold from €552 to €600 per week for 2027'. Employee rates are the same on both sides of that threshold. Two rate periods apply during 2027: the rates in force since 1 October 2026 continue to 30 September 2027, and the rates the Act sets for 1 October 2027 apply from that date. Retrieved .

PRSI Class A — age scope

gov.ie — Class J description — pensionable age (66), State Pension receipt, and over-70 rule The source page shows no single effective date — this is the current value as retrieved. Retrieved .

PRSI weekly tapered credit

Citizens Information — Class A tapered credit — €12 weekly, tapering between €352.01 and €424 The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Pension contribution relief

Revenue (revenue.ie) — 'Tax relief limits on pension contributions' — age-related percentage limits Effective from . Retrieved .

Redundancy — statutory payment

Revenue (revenue.ie) — Tax and Duty Manual Part 05-05-19, §2.1 (statutory redundancy) The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Confidence: PENDING

Redundancy — statutory formula (two weeks a year plus a bonus week)

gov.ie — 'two weeks' The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Confidence: PENDING

Redundancy — eligibility

Citizens Information — 'Do I have a right to redundancy pay?' section The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Confidence: PENDING

Redundancy — eligibility (gov.ie cross-check)

gov.ie — 'Do I have a right to redundancy pay?' section The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Confidence: PENDING

Redundancy — service-years rule

gov.ie — 'Redundancy Calculation Examples' (DSP) The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Confidence: PENDING

Redundancy — ex-gratia tax exemptions

Revenue (revenue.ie) — Tax and Duty Manual Part 05-05-19, §3.3–§3.8 (exemptions) The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Confidence: PENDING

Redundancy — how the taxable part of a lump sum is taxed

Revenue (revenue.ie) — 'The taxable element of the lump sum is not regarded as reckonable income for the purpose of PRSI but is liable for USC.' The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Confidence: PENDING

Benefit-in-kind (company cars)

Revenue (revenue.ie) — 'Chapter 2 - Employer provided vehicles' Effective from . Retrieved .

Confidence: PENDING

Stamp duty (residential & non-residential)

Revenue (revenue.ie) — 'Rates' page — Residential / Non-residential sections The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Confidence: PENDING

Stamp duty — blocks of three or more apartments

Revenue (revenue.ie) — 'Rates' page — Residential / Non-residential sections The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Confidence: PENDING

Stamp duty — bulk buyers of ten or more houses

Revenue (revenue.ie) — 'Rates' page — Residential / Non-residential sections The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Confidence: PENDING

Stamp duty — what counts as the price (VAT excluded)

Revenue (revenue.ie) — 'Rates' page — Residential / Non-residential sections The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Confidence: PENDING

Stamp duty — mixed residential and commercial property

Revenue (revenue.ie) — 'Rates' page — Residential / Non-residential sections The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Confidence: PENDING

Stamp duty — there is no first-time-buyer rate (what Revenue publishes)

Revenue (revenue.ie) — 'Abolished Reliefs' The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Confidence: PENDING

Stamp duty on a gift or a sale for less than the property is worth (Revenue)

Revenue (revenue.ie) — 'Gifts' page (Stamp Duty — Gifts and inheritances), Published 10 November 2025 — three headings: 'What is a gift?' (the three bullets quoted in gift_definition_verbatim, including 'the amount of consideration you pay is less than the market value of the property'), 'Do you pay Stamp Duty on a gift?' ('You do not pay Stamp Duty on the transfer of property from your spouse or civil partner.') and 'Gifts of land and buildings' ('You pay Stamp Duty on the market value of the property at the appropriate Stamp Duty rate.'). Revenue headings carry no id, so there is no #fragment to point at — the same convention as the other revenue.ie nodes in this file. The page states no commencement date for the rule; the value is the position published on the retrieval date, so effective_from is an explicit null per the Citation Gate. Retrieved .

Confidence: PENDING

Stamp duty on a gift — the charging section (Stamp Duties Consolidation Act 1999)

Irish Statute Book — Stamp Duties Consolidation Act 1999, section 30 'Voluntary dispositions inter vivos chargeable as conveyances or transfers on sale' — subsection (1), 'with the substitution in each case of the value of the property conveyed or transferred for the amount or value of the consideration for the sale' The section page carries no commencement date of its own, and no revised text exists to date the current wording (see text_status_note); the value is the enacted wording as published on the retrieval date, so effective_from is an explicit null per the Citation Gate. Retrieved .

Confidence: PENDING

Maternity / Paternity / Parent's Benefit — rates & weeks

gov.ie — Department of Social Protection, 'Budget 2027' (Published on 2 October 2026, Last updated on 9 October 2026), section 'Budget 2027 figures', table 'Maximum weekly rate (from January 2027)': 'Maternity / Paternity / Adoptive / Parent's Benefit 309.00'. The number of weeks (26 / 2 / 9) is unchanged: no Budget 2027 document changes it, and the Department's 'Maternity Benefit' page (Last updated on: 7 October 2026) still says '€299 a week for 26 weeks'. The Department gives these rates 'from January 2027'. The first payment week at the new rate is fixed by the Social Welfare Bill 2026, which was not yet published when this was read (Oireachtas bills list checked 10 October 2026). Retrieved .

Maternity / Paternity / Parent's Benefit — taxation — Taxation of Maternity Benefit (Revenue)

Revenue (revenue.ie) — 'liable to Income Tax' The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Confidence: PENDING

Maternity / Paternity / Parent's Benefit — taxation — How DSP payments are taxed (Revenue)

Revenue (revenue.ie) — 'liable to Income Tax' The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Confidence: PENDING

Additional maternity leave — the unpaid weeks after the paid ones

Law Reform Commission (revised Acts) — Maternity Protection Act 1994 (Revised), section 14 'Entitlement to additional maternity leave' — subsection (1)(a): further leave 'to be known (and referred to in this Act) as "additional maternity leave"', for a maximum period of '16 consecutive weeks commencing immediately after the end of her maternity leave' Effective from . Retrieved .

Confidence: PENDING

Carer's Allowance — weekly rates

gov.ie — Department of Social Protection, 'Budget 2027' (Published on 2 October 2026, Last updated on 9 October 2026), section 'Budget 2027 figures', table 'Maximum weekly rate (from January 2027)': 'Carer's Allowance - Under 66 280.00 ... - Aged 66 and over 318.00'. The rates for caring for two or more people (420.00 and 477.00) are not printed in any Budget 2027 document; they are 150% of those rates under the Operational Guidelines rule 'the rate of Carer's Allowance payable is increased by 50% of the standard personal rate', which no Budget 2027 document changes. The Department gives these rates 'from January 2027'. The first payment week at the new rate is fixed by the Social Welfare Bill 2026, which was not yet published when this was read (Oireachtas bills list checked 10 October 2026). Retrieved .

Carer's Allowance — weekly rates (gov.ie cross-check)

Citizens Information — Citizens Information, 'Carer's Allowance' (Page edited: 8 October 2026), box 'Budget 2027' The Department gives these rates 'from January 2027'. The first payment week at the new rate is fixed by the Social Welfare Bill 2026, which was not yet published when this was read (Oireachtas bills list checked 10 October 2026). Retrieved .

Carer's Allowance — half-rate

Law Reform Commission (revised Acts) — Social Welfare Consolidation Act 2005 (Revised), section 186A(3)-(4): 'the rate of payment under this section shall be calculated in accordance with section 181 (other than subparagraphs (i), (ia) and (ii) of subsection (1))' and 'The amount payable under this section shall be half the amount calculated in accordance with subsection (3).' No Budget 2027 document prints half-rate amounts; each figure is one half of the full 2027 rate in the Department's 'Budget 2027 figures' table (and of 150% of it for two or more people). The Department gives these rates 'from January 2027'. The first payment week at the new rate is fixed by the Social Welfare Bill 2026, which was not yet published when this was read (Oireachtas bills list checked 10 October 2026). Retrieved .

Carer's Allowance — half-rate (gov.ie cross-check)

Law Reform Commission (revised Acts) — Social Welfare Consolidation Act 2005 (Revised), section 186A(4) Consolidated text in force on the retrieval date; the section carries no single commencement date on the page. Retrieved .

Carer's Allowance — Child Support Payment

gov.ie — Department of Social Protection, 'Budget 2027' (Published on 2 October 2026, Last updated on 9 October 2026), section 'Supports for carers': 'Increase in Child Support Payment of up to €312 a year (€6 a week) for each child, bringing the payment for: Children under 12 to €64 a week (up to €3,328 a year), and Children 12 and over to €84 a week (up to €4,368 a year).' The 'Budget 2027 figures' table prints 64.00 and 84.00 on both Carer's Allowance rows. Half rates (32 and 42) are not printed; section 181(4) pays the increase at one half where the child lives with the carer and a partner. The Department gives these rates 'from January 2027'. The first payment week at the new rate is fixed by the Social Welfare Bill 2026, which was not yet published when this was read (Oireachtas bills list checked 10 October 2026). Retrieved .

Carer's Allowance — Child Support Payment (gov.ie)

Citizens Information — Citizens Information, 'Carer's Allowance' (Page edited: 8 October 2026), box 'Budget 2027' The Department gives these rates 'from January 2027'. The first payment week at the new rate is fixed by the Social Welfare Bill 2026, which was not yet published when this was read (Oireachtas bills list checked 10 October 2026). Retrieved .

Carer's Allowance — income disregard

gov.ie — Department of Social Protection, 'Budget 2027' (Published on 2 October 2026, Last updated on 9 October 2026), section 'Supports for carers': 'Increases in the Carer's Allowance income disregards from July 2027: Increase of €150 to €1,150 for a single person, and, Increase of €300 to €2,300 for a couple.' The figures in force until then (€1,000 / €2,000, from 2 July 2026) are re-read on Citizens Information (cross-check). Effective from . Retrieved .

Carer's Allowance — income disregard (gov.ie Operational Guidelines)

gov.ie — gov.ie 'Operational Guidelines: Carer's Allowance' (Last updated on: 1 July 2026), Means Assessment (earnings disregard) The guidelines page carries no single effective date; figures are those in force on the retrieval date. Retrieved .

Carer's Allowance — capital means test

Citizens Information — 'Capital / Weekly means assessed' The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Carer's Allowance — capital formula (gov.ie Operational Guidelines)

gov.ie — 'Calculation of weekly value of Capital/Property' section Effective from . Retrieved .

Carer's Allowance — how a couple's means are counted (Citizens Information)

Citizens Information — Citizens Information, 'Carer's Allowance' (Page edited: 8 October 2026), 'How your means are assessed': 'the first €2,000 of your combined total weekly income is not taken into account. For a couple, your means are taken to be half of the total means of yourself and your spouse, civil partner, or cohabitant.' No Budget 2027 document changes the order. The page carries no single effective date; the rule is the one in force on the retrieval date. Retrieved .

Carer's Allowance — the 18.5-hour limit and the deductions from pay (Citizens Information)

Citizens Information — Citizens Information, 'Carer's Allowance' (Page edited: 8 October 2026), 'Can I get Carer's Allowance?': 'Not be employed, self-employed, doing voluntary work, training, or any education courses for more than 18.5 hours a week'; 'How your means are assessed' (summarised, not quoted): PRSI contributions, pension contributions and trade union dues are deducted from gross earnings before they are assessed as means. No Budget 2027 document changes either rule. The page carries no single effective date; the rules are those in force on the retrieval date. Retrieved .

Carer's Allowance — means to weekly payment (statute + SW19 booklet)

Law Reform Commission (revised Acts) — Social Welfare Consolidation Act 2005 (Revised), Part 3 Chapter 8 Carer's Allowance — section 181(2)(a)-(b) (rate of allowance by weekly means), section 181(1)(b) (scheduled rate includes the qualified-child increases), section 181(4) (qualified-child increase at one-half where the child lives with the carer and a spouse, civil partner or cohabitant) and section 186A(3)-(4) (half-rate payment: the section 181 amount computed without the child, over-80 and island increases, then halved) Revised Act shows the consolidated text in force on the retrieval date; section 181(2) derives from 1993 s165(2) / 2001 s37(1) and carries no single commencement date on the page Retrieved .

Carer's Allowance — taxable income

gov.ie — gov.ie 'Carer's Allowance' service page, section 'Taxable source of income' (Published 25 July 2019, Last updated 22 April 2026) Effective from . Retrieved .

Confidence: PENDING

Carer's Allowance — no USC or PRSI (Revenue)

Revenue (revenue.ie) — Revenue 'How DSP payments are taxed' — opening paragraph (Published: 26 March 2026) Source page states the treatment without a single effective date; current as of the retrieval date Retrieved .

Confidence: PENDING

Carer's Allowance — half-rate, child payment age and support grant (gov.ie guidelines)

gov.ie — gov.ie 'Operational Guidelines: Carer's Allowance' (Published 5 February 2020, Last updated 1 July 2026) — sections 'Half Rate Carer's Allowance payable with other Social Welfare Payments', 'Child Support Payment' and 'Carer's Support Grant' Guideline text carries no single effective date; rules current as of the retrieval date Retrieved .

Confidence: PENDING

Carer's Allowance — who can get it, child maintenance (Citizens Information)

Citizens Information — Citizens Information 'Carer's Allowance' — 'Can I get Carer's Allowance?' and 'Maintenance' sections (Page edited: 26 August 2026) Conditions stated as current on the page; no single effective date Retrieved .

Confidence: PENDING

Carer's Support Grant — not means-tested (gov.ie)

gov.ie — gov.ie 'Carer's Support Grant' service page (Published 3 July 2018, Last updated 21 April 2026) — 'What the Carer's Support Grant is', 'How to qualify', 'Rate of payment', 'Apply' Service page states the current scheme without a single effective date; current as of the retrieval date Retrieved .

Confidence: PENDING

Carer's Benefit — the PRSI-based alternative (gov.ie)

gov.ie — gov.ie 'Carer's Benefit' service page (Published 25 July 2019, Last updated 8 July 2026) — 'What Carer's Benefit is', 'Social insurance (PRSI) contribution conditions' Service page states the current scheme without a single effective date; current as of the retrieval date Retrieved .

Confidence: PENDING

Minimum notice periods

Law Reform Commission (revised Acts) — Minimum Notice and Terms of Employment Act 1973 (revised), §3(1)(a), §4, §6–§8 The source page shows no single effective date — this is the current value as retrieved. Retrieved .

Confidence: PENDING

Minimum notice — part-time employees covered in the same way (Protection of Employees (Part-Time Work) Act 2001, s.8)

Law Reform Commission (revised Acts) — Protection of Employees (Part-Time Work) Act 2001 (Revised), section 8 'Application of relevant enactments' (verbatim) and section 7 definition of 'part-time employee'; cross-read with the Law Reform Commission annotation C6 under section 3 of the revised Minimum Notice and Terms of Employment Act 1973 (Modifications (not altering text)) Effective from . Retrieved .

Confidence: PENDING

Minimum notice — the employments the 1973 Act leaves out

Law Reform Commission (revised Acts) — Minimum Notice and Terms of Employment Act 1973 (Revised), section 3 'Non-application of Act' — subsection (1), paragraphs (b), (d), (e) and (f), each quoted verbatim from the consolidated text The four paragraphs quoted here carry no amendment marker in the revised text — they are the words the Act commenced with — and the page shows no single date for them, so effective_from is an explicit null per the Citation Gate. The two paragraphs that ARE dated are precisely the two deliberately not listed; see paragraphs_deliberately_absent. Retrieved .

Confidence: PENDING

Minimum notice — time limit for a WRC complaint

Law Reform Commission (revised Acts) — Workplace Relations Act 2015 (Revised), section 41(6) and 41(8) — time limit for presenting a complaint to the Director General of the WRC Revised Act shows the consolidated text in force on the retrieval date Retrieved .

Confidence: PENDING

Budget announcement date

gov.ie — Department of Finance press release 'Tánaiste Simon Harris and Minister Jack Chambers publish Summer Economic Statement 2026' (Published 22 July 2026) — 'Budget 2027 will be presented to Dáil Éireann on 6th October 2026.' An announcement date, not a statutory rate — the press release carries its own publication date (22 July 2026) only. Retrieved .

Budget tax measures — when they become law (the Finance Bill)

gov.ie (published document) — Department of Finance, 'Budget in Brief 2027', printed page 5 (PDF page 6), panel 'Social Welfare and Pensions Bill and Finance Bill': 'The Social Welfare and Pensions Bill provides for changes in the social welfare code announced in the Budget, and is usually enacted soon after Budget Day. The Finance Bill, which puts the tax measures announced in the Budget into law, must be enacted within four months of the passing of the Budget Day Financial Resolutions.' A description of how the Budget's tax measures become law, not a rate; current as of the retrieval date. Retrieved .

How verification works

Each parameter group records the official source URL, the exact page section it was read from, its effective date, and the date we retrieved it. Before every deployment an automated check re-validates the data file's structure and source links, and every calculator must pass its full test suite before it ships. Where Revenue or gov.ie publish a worked example, that example is the test case; where no official example exists, test cases are constructed from the officially published rates and marked as such — the source type of every test case is recorded alongside its official link.