The example on revenue provide the following example:
""In 2019, the standard rate cut-off point for a married couple or civil partners is €44,300. If both are working, this amount is increased by the lower of the following:
- €26,300 or
- The amount of the income of the spouse or civil partner with the smaller income
If one person is earning €48,000 and their spouse or civil partner is earning €27,000:
The standard rate cut off point for the couple is €44,300 plus €26,300. The increase in the standard rate band is not transferable between spouses or civil partners, so the first spouse or civil partner's tax bands would be calculated as €44,300 @ 20% = €8,860 and €3,700 @ 40% = €1,480. The second spouse or civil partner's tax bands would be calculated as €26,300 @ 20% = €5,260 and €700 @ 40% = €280."""
This is PAYE though. In my case i have rental income that im specifically enquiring about rather than standard paye jobs. Once you get married is your partner able to "earn"some of the rental income to make it more tax efficient. So for example leys say my partner earned 5k per year. i earned 160k with 80k expenses. Im querying the possibility of transferring rental earning to the partner that doesnt earn as much. So for example in the revenue example above, the whole point would be so that Partner A would earn the limit of 44,300, while you would transfer rental earnings to Partner B to get them to 26,300 and pay whatever the difference is above this. It Would also impact your USC above certain limits also.