Tom and Claire:Tom and Claire are retired, in their early 70s and live in Wicklow.

Tom has an occupational pension of €34,000 and receives dividends of €4,000 per annum. Claire is in receipt of an occupational pension of €12,000 per annum. They also receive the State old-age pension.

Tom and Claire hope that the Minister will increase the standard rate band to take them out of the upper (41 per cent) tax bracket.

They would also like to see an increase in the social welfare old-age pension rates and hope that the Minister will continue the trend set in recent years.