You still need to be under the income limit to get a DIRT exemption.
You need to look at the "or/and"s on that Revenue page - which is not the clearest.
In order to be exempt from DIRT, you need to be either
- over 65; or
- permanently incapacitated
AND (in each case)
- under the relevant income limits.
See
this revenue link which sets it out more clearly.
OP, if you are jointly assessed and if your income levels are above the exemption treshold, then DIRT will still be payable, notwithstanding that one or both of you is over 65.
Sprite