JAMES IS a single person in his late 20s living with his parents in Co Meath.
James was made redundant from his job as a construction worker in early 2008 and has since been receiving Jobseeker's Benefit.
He is finding it very difficult to make ends meet and is reliant on his parents for additional support.
He is pleased that the Minister increased the level of the Jobseeker's Benefit which will be payable to him.
James also owns a six-year-old car on which he pays motor tax based on engine size.
He had hoped that the Minister would introduce further changes to base the motor tax on older cars on CO2 emissions rather than engine size, and therefore he is not happy with the increase in the motor tax rates.
James is a smoker and is unhappy with the excise duty increase of 50 cent on the price of a packet of 20 cigarettes.
He had hoped that the Minister would continue the trend of increasing personal and employee tax credits in anticipation that he will be successful in finding new employment in 2009.
Overall, James is €28 better off following the changes in the Budget.