Exemption from Income tax
Exemption Limits
If you are not married or in a civil partnership, you are exempt from income tax where:
- your total income is less than the exemption limit
- you are 65 or older.
If you are married or in a civil partnership and jointly assessed, you are exempt from income tax where:
- your total income is less than the exemption limit
- either you or your spouse is 65 or older.
The exemption limits are as follows:
| Personal circumstances | Exemption Limit |
|---|---|
| Single, widowed or a surviving civil partner | 18,000 |
| Married or in a civil partnership | 36,000 |
If you have dependent children, your exemption limits are increased by:
- €575 per child for your first two children
- €830 per child for each additional child.
A dependant child is one who:
- was born during the year
- is under 18 years of age at the start of the year
- became incapacitated before they turned 21.
A dependent child may also be a child over 18 or an incapacitated child over 21. This is only where they are (or were at the time they became incapacitated) either:
- attending college full-time
- training for a trade or profession (course must last at least 2 years).
Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie
