TAX BAND not increased

Lambda

Registered User
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23
Presently doing my tax return on line for 2007, my wife is PAYE, I have my own self employed income, joined assesssed our income is > 64000, the ROS tax calculation only allow about 61k at standard rate. any idea why?
thanks
 
Basic rate for married couple €43,000 with increase of up to €25,000 for second income (the lower income). Increase is not transferrable between spouses.

What is the split of the income?
 
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