Rebecca is a single parent living with her parents in Dublin. She is a nurse and currently earns €38,000 per year. At the moment Rebecca's mother cares for her child while she works. However, her mother has recently had a health scare and Rebecca feels that she cannot impose on her any longer.

Rebecca knows that she could not afford to rent or buy a home of her own and to pay childcare costs.

Rebecca hopes there will be an increase in the personal tax credits and the standard rate band for single parents this year. While she appreciates the 1,000 early childcare supplement for children under 6 years old, given by the Minister in last year's budget, she would like to see the amount increased and extended to older children this year.

As a single parent Rebecca is hoping the Minister will introduce a major initiative in respect of tax relief on childcare costs in the Budget.