Eamon and Clare are not married and have been living together for the past 15 years.

They jointly own their family home in Dublin.

A number of years ago Eamon inherited a house from his mother. This is now let to a young family.

Eamon is a store manager. His annual salary and rental profit amount to €80,000 a year. Clare stays at home to look after their two children.

They are disappointed that the Minister has not addressed the tax position of cohabiting couples so that they are treated the same as married couples.

Eamon and Clare still cannot claim the home carer tax credit or benefit from the married person's standard rate band.

They remain concerned in relation to the amount of Capital Acquisitions Tax that would be payable if Eamon were to die and pass his rental property to Clare.