Peter and Susan are a single-income couple living in Dublin. Peter earns €50,000 per year as a sales rep and Susan remains at home to care for their three children on a full-time basis.

Peter has the use of a company car worth €28,000. His annual business mileage is 24,000 and his employer bears the cost of the running expenses of the car. Peter is aware that his benefits-in-kind have been subject to PAYE and PRSI via payroll since January 1st, 2004. He has heard that the PRSI ceiling for employees is to increase by approximately €2,000.

Peter and Susan hope there will be an increase in the home carer tax credit, personal tax credits or the rate band for single-income couples to help them cope with the cost of living in Dublin. They also hope that the Minister provides some relief in respect of childcare costs, as Susan would like to return to work but finds childcare costs prohibitively expensive.