Gary and Ciara live in Co Wexford with their two children. Gary works as a labourer with a local company and earns 42,000 a year, while Ciara is a housewife. They currently rent the family home, but would like to get on the property ladder. They are hoping to move closer to Ciara's parents.

There are no new housing developments in the area and therefore stamp duty is likely to be an additional cost, which they just cannot afford, given the size of the house they need for their family. Ciara is willing to go back to work if they can get mortgage approval and has already been offered a job in the local supermarket.

While Gary was glad of the pay rise he received this year, this has pushed him into the higher tax bracket and 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. The main issue they would like to see addressed, however, is the stamp duty that currently prevents them from buying their own home close to Ciara's parents.