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 €27,800. This is because, the lower income (€28,300) is higher than €27,800.
Oonagh and Donna's rate band is €73,600 (€45,800 + €27,800).