ROSS AND ELEANOR are a single-income family living in Dublin in their family home with their three young children, two of whom are under six.

Ross works as a restaurant manager and currently earns €75,000 a year, while Eleanor stays at home to care for their children full time.

Ross is disappointed to hear that the PRSI ceiling applicable to employees has been increased to €75,036.

He is also disappointed to hear of the increases in the income levy and health levy rates, but is relieved that there have been no changes to the lower and higher rates of income tax.

Ross is happy to hear that the Minister did not increase the duty on alcohol, as he feared that this would have had an adverse effect on the restaurant where he works.

The couple are disappointed to hear that the early childcare supplement that they receive in respect of their youngest child will be halved with effect from May 1st and will ultimately be abolished at the end of 2009.

However, they are relieved to hear that the child benefit payments they receive will remain the same, at least until the next budget.

In summary, as a result of the Budget, Ross and Eleanor are now worse off by €258 a

month.