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 €31,300.
Because both Oonagh and Donna are working, they are due the increased rate band. It is increased by €31,000. This is because, the lower income (€31,300) is higher than €31,000.
Oonagh and Donna's rate band is €80,000 (€49,000 + €31,000).