Robert and Rachael:Robert and Rachael are in their early 30s and live in Dublin with their child. Robert works as an engineer and earns an annual salary of €46,000. He makes pension/ AVC contributions of €360 a month.

Robert's employer pays his annual health insurance and his gym subscriptions. The total annual value of his benefits is €2,000.

Rachael works as a nurse and earns €27,000.

As their childcare costs are €650 a month, their main hope is that they get some form of tax relief for these costs. Otherwise Rachael is considering giving up her job to remain at home.

As Robert and Rachael are paying tax at the higher rate as a couple, they hope that the Minister will increase the standard rate band to take them out of the upper (41 per cent) tax bracket.

Robert and Rachael also want to expand their family and move house and hope that the Minister will introduce changes to the stamp duty thresholds.