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.
