I understand that the Deputy is referring to the media reports that those aged 66 years and over will be exempt from the proposal to apply PRSI to unearned income such as interest on savings, shares and rents.
In general social insurance applies to persons over the age of 16 years and under pensionable age, which is currently age 66 years. Those aged 66 years and over are not liable to pay PRSI on any of their income including their unearned income. Accordingly those over 66 years will not be impacted by the proposal to apply PRSI to unearned income such as interest on savings, shares and rents. There are no costs relating to exempting those over 66 years as they are not affected by the measure.