On 13 October 2020, Ireland's Minister for Finance, Paschal Donohoe, delivered the 2021 Budget Statement. The main tax measures of the Budget are summarized as follows: Personal income tax measures including: an increase in the Earned Income Credit from EUR 1,500 to EUR 1,650; an increase in the Dependent Relative Credit from EUR 70 to EUR 245; an extension of the Sea-going Naval Personnel Tax Credit to 31 December 2021 and an increase in the credit from EUR 1,270 to EUR 1,500; and the adjustment of the USC rate and bands as follows, including an increase in the 2% band...