John and Caitríona are in their 40s and have two children. John earns an annual salary of €40,000. He makes pension/AVC contributions of €280 per month. John has annual benefits from his employer of €4,500. Caitríona earns €21,000.

John's benefits-in-kind are subject to PAYE through the payroll. John also pays PRSI of 4 per cent on the benefits-in-kind, which was an additional cost to him in 2004 as, in previous years, his salary had not reached the employee PRSI ceiling (€42,160 in 2004). He also pays the 2 per cent health levy on his benefits.

John and Caitríona hope that the Minister will increase the personal tax credits by at least €20 per month to compensate for the additional PRSI due on benefits and that the employee ceiling for PRSI will not be increased this year. Their main hope is that the standard rate band is increased to take them out of the high tax bracket.