As regards personal taxation, the employee tax credit will be increased by €140 per annum from €660 to €800 per annum. This will increase the entry point to the income tax system from €209 per week to €223 per week for employees, which is 90% of the current minimum wage. In addition, the income tax exemption limits for those aged 65 and over will go up from €13,000 single and €26,000 married to €15,000 single and €30,000 married per annum, respectively.