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There are no increases for 2009 to tax credits and other reliefs, or to the rates of income tax.  The tax bands are increased as follows:

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Sections 6 and 7 of the Social Welfare (Miscellaneous Provisions) Bill 2008 makes provision for the annual PRSI earnings ceiling applicable to employees and optional contributors to increase from €50,700 to €52,000 from 1 January 2009.

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