Laura is in her late 30s, single and living in Mullingar for the last eight years. She works in the financial services sector and earns an annual salary of €80,000. She commutes to work in Dublin every day.

Laura owns a three-bed roomed house in Mullingar. She lets two of the rooms in her home for a total of €550 per month. She avails of the rent-a- room relief and therefore does not have to pay income tax on the rental income. Laura is tired of the commute and wants to buy a second-hand house, with a garden, in Dublin.

While Laura feels that she could afford such a house, the existing stamp duty costs put the move back to Dublin beyond her reach.

She hopes that the Minister will reduce the stamp duty burden in the Budget this year which should allow her to move closer to her family in Dublin.