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Finance Act 2006

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Chapter 2

Income Tax

Amendment of section 15 (rate of charge) of Principal Act.

2.— As respects the year of assessment 2006 and subsequent years of assessment, section 15 of the Principal Act is amended—

(a) by substituting “€23,000” for “€20,400” (inserted by the Finance Act 2005 ) in subsection (3), and

(b) by substituting the following Table for the Table (as so inserted) to that section:

“TABLE

PART 1

Part of taxable income	Rate of tax	Description of rate
(1)	(2)	(3)
The first €32,000	20 per cent	the standard rate
The remainder	42 per cent	the higher rate

PART 2

Part of taxable income	Rate of tax	Description of rate
(1)	(2)	(3)
The first €36,000	20 per cent	the standard rate
The remainder	42 per cent	the higher rate

PART 3

Part of taxable income	Rate of tax	Description of rate
(1)	(2)	(3)
The first €41,000	20 per cent	the standard rate
The remainder	42 per cent	the higher rate

”.