Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

This section makes a technical amendment to section 458 of the Taxes Consolidation Act 1997 to clarify that the earned income tax credit and the fisher tax credit are non-refundable tax credits. The effect of section 458 is to ensure that the value of a tax credit cannot exceed the tax due, as such a scenario would result in a refund to the taxpayer from Revenue. These two tax credits should have been previously included in the table in this section; this was an error. There is no change in policy.