EXEMPTION LIMITS
| Personal Circumstances | Tax Year 2016 | Tax Year 2017 |
|---|---|---|
| Single or Widowed or a Surviving Civil Partner, 65 years of age & over | €18,000 | €18,000 |
| Married or in a Civil Partnership, 65 years of age & over | €36,000 | €36,000 |
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.