The Standard Rate Cut-Off Point (i.e. amount you can earn which is taxed at 20%)for married couples for 2007 is €43,000 subject to an increase of up to €25,000 where both spouses are working. The increase is limited to the lower of €25,000 or the amount of the income of the spouse with the smaller income. This increase is not transferable between spouses.
Example:
Husband earns €50,000 and you earn €15,000. This will be taxed as:
Husband - €43,000 at 20% and €7,000 at 41%
You - €15,000 at 20%
Assuming you elected for joint assessment when got married, your husband should automatically be given the cut-off of €43,000 but you can check this on this certificate of tax credits that the Revenue send out each year or you can give them a call directly.