Tax - maximum claim at lower bracket

LM26

Registered User
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I have read alot of posts on this issue and have a specific question that I havent been able to find the answer to. At the moment my husband are I are in 1st year of marriage and have notified tax office. We are both in higher tax bracket so there is no benefit to being jointly assessed as far as I can see.

My query relates to if my circumstances changed whereby I changed jobs and salaries. i.e.

1)Is there a defined maximum amount my husband could pay tax at the lower bracket (his gross is 45k)? i.e. regardless of how low my income would be, what is the max figure he can claim at 20%?

Thanks
 
For 2009

Married two incomes maximum for any one spouse at 20% is €45,400
Maximum overall at lower rate between the two €72,800
Leaving rate band for the other spouse of €27,400.

Even if you have a job grossing, say €20,000 the most he can earn at 20% is €45,400 and in that example the most you can have between you at the low rate is €65,400.
 
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