Exemption and marginal relief

How the exemption is granted

If your total income stays within the exemption limits, you do not pay Income Tax. If you receive the age exemption, you cannot claim additional credits or reliefs (for example, health expenses).

If you are a self-assessed taxpayer and entitled to the exemption, Revenue applies it after you file your Income Tax Return.

If you are a PAYE taxpayer and entitled to the age exemption, Revenue operates it through the PAYE system automatically. This means that it is not necessary for you to apply. Revenue grants the exemption after the end of the tax year in which you become entitled. If the exemption results in a tax refund, you need to file an Income Tax Return to receive your refund.

You can also apply for the age exemption during the tax year. This is also operated by Revenue through the PAYE system. This means that your employer or pension provider does not deduct Income Tax from your salary or pension.

The quickest and easiest way to apply for the exemption, if it has not already been granted, is through myAccount.

If your total income exceeds the exemption limits, you may qualify for marginal relief. Further information on marginal relief is available on the 'Marginal relief' page.

Next: Marginal relief