Joint assessment question

My wife is a part-time PAYE worker earning about €36k p.a. and I am a full-time PAYE worker earning about €120k p.a.
We are jointly assessed for tax and according to our tax cert, my wife has an Employee Tax Credit of €1875. I have that too, plus my own Personal Tax Credit of €1875, and my wife's Personal Tax Credit of €1875 is assigned to me.
With her salary of €36k, are we gaining anything by assigning my wife's Employee Tax Credit to me?
Secondly, I find it harder to understand how the rate bands are being done: the rate band 1 figure is €84k, with anything over €72k subject to 40% tax. The form says that my wife has a Yearly Rate Band of €29k and I have €43k.
Does that sound like the most efficient way of doing thing?

It's no worse than any other way for the two of you overall. If you divide the credits equally, you'll pay €1,875 more a year and your wife will pay €1,875 less. You can decide what split is fairer!

On the rate band, once your wife (as the lower earner) doesn't have more rate band than her earnings, any changes are just about how to divide your total take home pay.

Those are the figures for the 2024 rate bands and credits

For 2025 the 20% band should be €88k, not €84k
Your personal credits should be €2k each plus a further €2k each for PAYE credit and not €1,875
Are you looking at your 2024 tax credit certificate?

Also have you got another income or something? Your 20% band is being reduced by a further €12k

If there is no other income then the €88k rate band should be split as follows:
Mrs MikeDub - €36,000
Mr MikeDub - €52,000

Here's a link to my Excel spreadsheet for similar queries (tallies with the 52k/36k split as suggested):

https://taxcalc.eu/monthlyss/SRCOP%20allocation.xlsx