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Government of

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

Second earners tax relief

How tax relief for second earners works

If you're married or in a civil partnership and you're both in receipt of earned income, this increase in the exemption threshold is given against the second earner's income when the tax is calculated at the marginal rate.

The tax threshold is increased by whichever is the lower of:

  • £7,350 (for 2023)
  • an amount equal to the lower earner's earned income

Earned income includes:

  • employment income
  • self-employment income
  • casual earnings
  • pension income in persons own right
  • home carer's allowance paid by social security

It doesn't include:

  • income from any unearned sources (e.g. bank accounts and investments)
  • income from shareholder taxation

Independent Taxation

Second earners tax relief is not available to independently taxed spouse or civil partners.  Each person will receive an individual allowance instead. 

Independent Taxation

​Married / civil partnership allowances
Independent tax personal allowances
Tax allowance​
​Your tax allowance
​Second earners allowance
Spouse or partner's tax allowance​

Second earners tax relief example

​Standard rate tax calculation
​Marginal rate tax calculation
​Spouse A salary
​Spouse B salary
​Less: exemption threshold
​Less: second earner's relief (Spouse A's income)

​Total deductions
​Taxable income
​Taxable income
​Tax at 20%
​Tax calculation at 26%
​Tax due is the lower calculation = £7,254 (£5,746 marginal relief)

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