Fran and Linda are in their early 50s and live in the Dublin suburbs. Fran has an annual salary of €150,000 and currently maximises his personal pension contributions to the 30 per cent limit.

Linda works part time as a receptionist and earns €18,000.

Linda's elderly mother lives in a nursing home. Fran and Linda pay €21,000 towards the cost of this, of which €18,000 qualifies for tax relief.

They claim the dependant relative tax credit and the qualifying medical expenses for the nursing home. They are relieved that tax relief on medical expenses has been retained at 42 per cent.

They are somewhat disappointed with the small increases in the personal tax credits and the standard tax rate band for married couples, which results in a tax saving of €69 per month.