(1) THAT the Taxes Consolidation Act 1997 (No. 39 of 1997) be amended in the following manner for the year of assessment 2011 and each subsequent year of assessment :

(a) where an individual is entitled to a tax credit under a provision of the Taxes Consolidation Act 1997 mentioned in column (1) of the Table to this Resolution the amount of the tax credit shall, instead of being the amount specified in column (2) of the Table, be the amount of the tax credit specified in column (3) of the Table opposite the mention of the amount in column (2).

,

(b) in section 461, by substituting "€3,300" for "€3,660", in both places where it occurs, and "€1,650" for "€1,830",

(c) in section 461A, by substituting "€540" for "€600",

(d) in section 462, in subsection (2), by substituting the following for "€1,830" and all the words following that amount to the end of that subsection :

"€1,650, but this section shall not apply for any year of assessment –

(i) in the case of a husband or a wife where the wife is living with her husband,

(ii) in the case of civil partners (within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010) who are living together, or

(iii) in the case of cohabitants (within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010).",

(e) in section 463(2) –

(i) in subparagraph (i), by substituting "€3,600" for "€4,000",

(ii) in subparagraph (ii), by substituting "€3,150" for "€3,500",

(iii) in subparagraph (iii), by substituting "€2,700" for "€3,000",

(iv) in subparagraph (iv), by substituting "€2,250" for "€2,500",

(v) in subparagraph (iv), by substituting "€1,800" for "€2,000", and

(vi) by substituting "cohabitants (within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010)" for "a man and woman living together as man and wife",

(f) in section 464, by substituting "€490" and "€245", respectively, for "€650" and "€325",

(g) in section 465, by substituting "€3,300" for "€3,660" in subsection (1),

(h) in section 466, by substituting "€70" for "€80" in subsection (2),

(i) in section 466A, by substituting "€810" for "€900" in subsection (2),

(j) in section 468, by substituting "€1,650" and "€3,300", respectively, for "€1,830" and "€3,660" in subsection (2), and

(k) in section 472, by substituting "€1,650" for "€1,830", in both places where it occurs, in subsection (4).

(2) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No.7 of 1927).