Simon and Catherine live in Gorey, Co Wexford, with their children. Simon works in a local factory and earns €35,000 a year, while Catherine remains at home to care for their younger child.

They rent the family home and are struggling to make ends meet. However, they are hopeful that the Minister will reduce the tax burden of low earners so that they will fall outside the tax net next year. They are also hoping for an increase in child benefit.

Monthly Summary

Gross Salary €2,917
Taxable income €2,917
Income Tax €100
PRSI/Levy €153
Net Cash €2,664
Deductions (as % of gross salary) 8.67
Child benefit €139