Tax deduction card and tax exemption card

From the year in which you turn 13, you must have a tax deduction card if you have your own income. It is sufficient to have an exemption card if your income does not exceed the exemption threshold. Young people at school can order an exemption card exempting them from advance tax up to a fixed amount. This amount must include all taxable pay, sickness benefits, holiday pay and free board and lodging. Remember to include other income you receive – both holiday pay you earned in the year before and which will be paid this year, and holiday pay you receive if you leave the job this year. It is only once the exemption threshold has been reached that the employer has to deduct tax. With an ordinary tax deduction card, tax is deducted on each disbursement. If you do not have an exemption card or an ordinary tax deduction card, your employer must deduct 50 per cent of your income. If you ha an exemption card last year, you do not need to apply for a new one. Your employer will already have acess to your exemption card.

Order a tax deduction card

Order an exemption card