Personal Tax - Main Points

Standard tax rate reduced to 24 per cent.

Standard tax rate reduced to 24 per cent.

Standard rate income band raised by £100 to £10,000 for a single person and by £200 to £19,800 for a married couple.

Top tax rate reduced to 46 per cent.

Income ceiling for PRSI contributions raised to £24,200. First £100 of weekly income exempt.

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Child benefit up £1.50 per month to £31.50 for each of the first two children, up £3 to £42 for third and subsequent children.