387. Deputy Richard Bruton asked the Minister for Finance the basis of calculation of the differential in the standard rate cut-off point between single persons, single parents and couples with one earner; when these differentials were last changed; and the levels that they would now be at if indexed to average earnings, or if indexed to the rise in the value of the single person’s SCP over the intervening years. [35862/24]

Summary

387. Deputy Richard Bruton asked the Minister for Finance the basis of calculation of the differential in the standard rate cut-off point between single persons, single parents and couples with one earner; when these differentials were last changed; and the levels that they would now be at if indexed to average earnings, or if indexed to the rise in the value of the single person’s SCP over the intervening years. [35862/24]

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• Tax Code

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