The consolidated tax base of individuals can be reduced by various allowances. These include the allowance for mothers under the age of 30, the allowance for mothers raising four or more children, or the allowance for mothers raising three children, the allowance for mothers raising two children, the allowance for those eligible for infant-care benefit, child-care benefit and adoption allowance, the allowance for young people under the age of 25, the personal allowance, the allowance for young couples in first marriage and the family allowance. This information booklet summarizes who is eligible for each allowance and how to claim it.
