MY BUDGET: community employment worker: Having just started a community employment scheme, Ms Jan Browne (52), Blanchardstown, Dublin, will be watching anxiously on Budget day to see if her two allowances are increased.

Ms Browne has been a widow for 19 months and has four children, none of whom are financially dependent on her. She has received a contributory widow's pension of €130.30 per week since the death of her husband. Under the community employment scheme, she receives an additional €149.40.

"I'll be watching a number of things on Budget day, particularly the price of a TV licence, which went up from €70 to €150," she said. "I get an exemption from the bin tax and I get a bag of coal a week but after that I've been expected to live on the widow's pension. I think if they increased it by €50 it would make it easier for people. I'm lucky in that I'm still young enough to get back into the workforce.

But for someone who is older or disabled it would be a massive struggle to keep going on the pension. When it's all you have, you have to plan very carefully before spending money - even buying a present for my grandchildren takes planning."

Find out if Ms Browne gets what she wants in The Irish Times Budget 2004 supplement, December 3rd.