Kim:Kim is single and living in Drogheda for the last four years. She works as a pharmacist, and earns an annual salary of €74,000. She commutes to Dublin every day.

Kim owns her house in Drogheda. She lets two of the rooms in her home for a total of €€550 a month (to unconnected parties). She avails of the rent-a- room relief and therefore does not have to pay income tax on the rental income.

She wishes to sell up and buy a house in Dublin to be nearer to work. Currently she could not afford the stamp duty cost and she hopes that the Minister will reduce the stamp duty burden in the Budget. Kim also hopes that the Minister will increase the mortgage interest relief available to those who are non-first-time buyers.

Kim is thinking about changing the SUV she drives and is worried that she will have to pay more vehicle registration tax (VRT), especially if the Minister decides to base the tax on carbon emissions rather than engine size.