Personal allowances increased from £3,150 (single) to £4,200 and from £6,300 (married) to £8,400 with allowances restricted to the standard tax rate.
PAYE allowance increased from £800 to £1,000 and restricted to standard tax rate.
Standard rate income band increased by £4,000 to £14,000 for a single person and by £8,000 to £28,000 for a married couple.
Income ceiling for employee PRSI contributions raised to £25,400 from £24,200.
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Child benefit up £3 per month to £34.50 for each of the first two children, up £4 per month to £46 for third and subsequent children.