I am informed by the Revenue Commissioners that where the income of a married couple aged 65 or over does not greatly exceed the €30,000 age exemption limit, marginal relief will apply. Marginal relief restricts the maximum amount of tax payable to 40% of the amount by which the couple's total income exceeds the exemption limit. The inspector of taxes has examined the taxpayer's case. The taxpayer's estimated income for the current year is €39,438 and the inspector has calculated that the marginal relief system would be more beneficial to the taxpayer in 2003 than the normal tax arrangements and, thus, the marginal relief system should apply. As the taxpayer currently is being taxed under the normal tax credit system, the inspector is in the process of issuing an amended certificate of tax credits and standard rate cut-off points to the taxpayer and to the company paying his pension. When this certificate is implemented, the taxpayer will receive a refund of any tax over-deducted since 1 January 2003. The taxpayer should forward his P60 for 2002 to the inspector, who will review the taxpayer's liability for that year and refund any tax which may have been overpaid.