Mark and Alice are retired, in their 70s and living in Co Leitrim.

Mark has an occupational pension of €27,000 and receives dividends of €8,000 per annum.

Alice is in receipt of an occupational pension of €9,000 per annum.

Mark receives the full rate Old Age Contributory Pension.

Alice does not qualify for the maximum Old Age Contributory Pension, but she does receive a reduced payment.

They are pleased to see that the Social Welfare Old Age pension rates have increased by more than in previous years.

They hope that this pattern of increasing pensions continues next year.

Mark and Alice are both heavy smokers.

This means that they are pleased that this year's Budget marked a departure from the usual annual practice of increasing the tax on cigarettes.