Exemption Limits

There is no change to the exemption limits for persons aged 65 years and over:

2009 2010
Single/Widowed 65 years of age & over €20,000 €20,000
Married Couple 65 years of age & over €40,000 €40,000

Marginal relief will continue to apply where income does not greatly exceed the relevant exemption limit. The above exemption limits are increased by €575 for each of the first two dependant children and by €830 for the third and subsequent children.