<Tr> <Td> 40% </Td> <Td> earned income remainder </Td> <Td> all categories </Td> </Tr> <P> The € 43,550 amount may, for married couples, be increased by the lesser of: € 25,550 or the income of the second spouse . This brings the total maximum standard rate band for a married couple to € 69,100, twice the single person's band . The increase is not transferable between spouses . </P> <P> A taxpayer's tax liability is reduced by the amount of his tax credits, which replaced tax - free allowances in 2001 . Tax credits are not refundable in the event that they exceed the amount of tax due, but may be carried forward within a year . </P> <P> A wide range of tax credits are available . A few are awarded automatically, while others must be claimed by taxpayers . </P>

Is there a tax free allowance in ireland
find me the text answering this question