Section 15 TCA sets out the increase in the amount of income subject to tax at the standard rate in joint assessment cases where both spouses or civil partners have an income. Revenue’s guidance has been updated such that where the high-income individuals’ restriction applies in these instances, the entitlement to the additional amount chargeable at the standard rate may be calculated by reference to the recalculated taxable income of the spouse or civil partner in question where this is more beneficial than calculation by reference to total income.