|Personal Circumstances||Tax Year 2016||Tax Year 2017|
|Single or Widowed or a|
Surviving Civil Partner, 65
years of age & over
|Married or in a Civil Partnership,|
65 years of age & over
The above exemption limits are increased by €575 for each of the first two dependent children and by €830 for the third and subsequent children. Marginal Relief may apply, subject to an income limit of twice the relevant exemption limit.