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  • Budget – A plan for spending money.
  • Income – Money received.
  • Expenditure – Money paid out.
  • Gross Income – Total amount earned before deductions.
  • PAYE – Pay As You Earn. Income Tax. Paid to State.
  • PRSI – Pay Related Social Insurance. Pays for benefits if and when needed.
  • Net Income – Total amount earned after deductions. Take home pay.
  • Statutory Deductions – PAYE and PRSI
  • Voluntary Deductions – Optional, e.g. health insurance.
  • Household Expenses – Accommodation (rent/mortgage). Food. Clothing. Medical expenses. Travel. Electricity. Heating (gas/oil/etc.). Entertainment. Savings.
  • Tax Credit – System used to calculate the amount of tax a worker will pay.
  • Net Tax – = Gross Tax – Tax Credits
  • Advantages of Budgeting –
    • 1. Security.
    • 2. Highlights overspending.
    • 3. Minimises waste.
    • 4. Good example.
  • Considerations when choosing where to SAVE –
    • 1. Interest Rate.
    • 2. Security.
    • 3. Ease of withdrawal.
  • Places to Save –
    • 1. Credit Union.
    • 2. Post Office.
    • 3. Bank.
    • 4. Building Soceity.
  • Advantages of Saving –
    • 1. Earn interest.
    • 2. Cheaper to buy with saved money than on credit.
    • 3. No debt.
  • Credit – Buy now, pay later.
  • Forms of Credit –
    • 1. Credit Card
    • 2. Loan
    • 3. Bank Overdraft
    • 4. Hire Purchase
  • Advantages of Credit –
    • 1. Use of item before it’s paid for.
    • 2. Takes to long to save for some items, e.g. houses.
  • Disadvantages of Credit –
    • 1. Interest charged so costs more.
    • 2. Encourages spending.