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