Marginal Relief for over 65

I would appreciate advice on how this works. We are both over 65 and from what I understand
could avail of the marginal relief. We would have an income of around 60K including rental income. We do our tax online and pay preliminary tax. What I don't understand is how the USC works if the marginal rate is applied - is that added on as well by the revenue online. Any advice would be appreciated.

Marginal relief applies to restrict the amount of tax payable to 40% of the difference between the income and the exemption limit. It won't do anything for you at 60k.

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The lower rate of USC applies for over 70s see 1.3

http://www.revenue.ie/en/tax/usc/universal-social-charge-faqs.pdf#page25

Joe_90 said:

Marginal relief applies to restrict the amount of tax payable to 40% of the difference between the income and the exemption limit. It won't do anything for you at 60k.

[broken link removed]

The lower rate of USC applies for over 70s see 1.3

http://www.revenue.ie/en/tax/usc/universal-social-charge-faqs.pdf#page25

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Thanks Joe - I thought it was too good to be true!