Kevin and Michelle:Kevin and Michelle are married and live in Co Cavan with their two young children.

Kevin works as a carpenter and earns €45,000 a year, while Michelle is a housewife.

They rent the house they are living in but would like to buy their own home, so they are hoping for an increase in mortgage interest relief for first-time buyers.

Kevin's pay increase this year has pushed him into the higher tax bracket and even though it is unlikely, he is hoping that the Minister will increase the lower tax bracket so that he will only pay 20 per cent tax on his salary.

If the Minister was to introduce tax relief for childcare costs, Michelle would consider going back to work. She is currently job-hunting.