Income Tax There will be no changes to income tax rates or bands. The Home Carers’ Tax Credit will be increased by €100 to €1,600. The Earned Income Tax Credit for Self Employed will be increased by €150 to €1,500. The reduced rate of the Universal Social Charge for medical card holders will be extended for a further year. The Help to buy (HTB) will be extended in its present form for a further 2 years. The Living City Initiative will be extended in its present form for a fur