Hi,
The exemption limit for a single person under 65 for 07 is €10,420 so she would be well over that from what your saying. It can be increased for dependent children but unless she has about 5 thats a non runner too. If I knew what field she would be working in I could tell you about what she could claim in terms of expenses. She is entitiled to the PAYE tax credit for every week that she is in a PAYE employment sdo she would get €1760 on a pro rata basis for each week she works
Hope this is of some use!!!!!