Revenue eBrief No. 238/25
09 December 2025
Tax Exemption and Marginal Relief
Tax and Duty Manual Part 07-01-18 - Tax Exemption and Marginal Relief - has been updated to clarify:
- that the age exemption is available where total income does not exceed the relevant exemption limit,
- how the age exemption is granted – Paragraph 2,
- that the 4 year rule applies in cases where a taxpayer believes the exemption was due and not applied.
A new example has also been included in Paragraph 3 to demonstrate a scenario where marginal relief is not beneficial to a taxpayer. Other examples throughout the manual have been updated to reflect the standard rate tax bands and personal tax credits in place for the 2025 tax year.