Oonagh and Donna are PAYE employees. They are in a civil partnership and are taxed under joint assessment. Oonagh’s annual income is €54,000. Donna is the lower earner and has an annual income of €28,300.
Because both Oonagh and Donna are working, they are due the increased rate band. It is increased by €26,300, the maximum amount.
Oonagh and Donna’s rate band is €70,600 (€44,300 + €26,300).