Can I allocate surplus credits and standard rate cut-off bands to my spouse?

Yes—under joint assessment you can transfer unused tax credits and rate bands between spouses or civil partners. For 2026:

• One-income couple: €53,000 at 20%
• Two-earner couple: Up to €53,000 + the lower earner’s income (capped at €35,000), max €88,000 at 20% .