19. (a) The standard rate of income tax is 20% and the higher rate is 41).
Shona has tax credits of €2,300 for the year and a standard rate cut-off point of€32,800.
She has a gross income of €46,000 for the year.
Calculate the total tax payable by Shona for the year.
(b) Tony pays tax at the same rates as Shona. He has tax credits of €2,900 for the year and has the
same standard rate cut-off point as Shona. His total tax payable amounts to €13.680 for the ved
Calculate Tony's gross income for the year.