Hannah and James are married and are jointly assessed. Hannah is the assessable spouse. Hannah is 65 and James is 67. Their total income for 2018 is €37,480.
Hannah and James have triplets who are currently in university. As a result, their exemption limit is increased as follows:
Hannah and James's exemption limits
| Standard Married Exemption Limit
| First Qualifying Child
| Second Qualifying Child
| Third Qualifying Child
| Adjusted Exemption Limit || €37,980|
As their adjusted exemption limit is over their total income for 2018, and both are 65 or older, they are exempt from income tax.
This exemption applies to income tax only. Hannah may still have to pay PRSI on her income as she is under 66.
Both Hannah and James may also be subject to the USC, which is calculated separately from income tax.