Non-smoking, dual-income couples with lots of children earning about €56,000 (£44,100) and single taxpayers with incomes around €28,000 will be the biggest beneficiaries of the measures announced by Mr McCreevy in Budget 2002.
Most taxpayers will be better off in the next tax year as a result of the new tax measures but some will gain more than others as a result of increases in the standard rate income tax band.
The increase in the PRSI ceiling will claw back some of the gains from higher income earners.
Mr McCreevy increased the standard rate income band by 10.26 per cent to a maximum of €56,000 for dual-income married couples and by just 0.5 per cent to €37,000 for single income couples.
While income transferability between spouses is limited to €37,000, a dual-income couple where each earns €28,000 or a couple with one income of €37,000 and one income of €19,000 will get the maximum benefit of the continuing move towards individualisation in Budget 2002.
Increases in the standard rate income band, together with the increases in the personal and PAYE tax credits, will benefit all taxpayers.
The 8.8 per cent increase in the personal credit and the 30 per cent rise in the PAYE credit will take about 68,000 low-income workers out of the tax net altogether.
These increases mean that a single person will not enter the tax net in 2002 until their income exceeds €10,900 (£8,585) a year or €210 (£165) per week.
In the current year a single worker enters the tax net when their income exceeds €9,525 (£7,500) a year or €183 (£144) per week.
A married couple with one income will be able to earn €18,500 (£14,570) a year or €356 (£280) per week in 2002 before they enter the tax net.
In the current year their limit is €16,510 (£13,000) a year or €317.50 (£250) per week.
The threshold level is better for a married couple who qualify for the home carer allowance.
Next year they only enter the tax net when their income exceeds €22,350 (£17,602) a year or €429.80 (£338.50) per week, compared with €20,320 (£16,000) a year or €390 (£307) a week in the current tax year.
A dual-income married couple will enter the tax net in 2002 when their income exceeds €21,800 (£17,169) a year or €419 (£330) per week.
This compares with thresholds of €19,050 (£15,000) a year or €366 (£288) per week in the current year.
The increase in the standard rate income band means that more of most taxpayers' income will be taxed at the standard 20 per cent rate.
This measure will mean that some 57,000 taxpayers will not pay any tax at the higher 42 per cent rate in 2002.
As expected there have been no changes in tax rates, with the standard rate remaining at 20 per cent and the top rate at 42 per cent.
The increase for married couples will depend on whether the couple has one or two incomes because of the individualisation provisions.
For a single-income married couple the standard rate bands will increase to €37,000 (£29,140) from €36,823 (£29,000).
Meanwhile a dual-income married couple will have a maximum income band of €56,000 (£44,104) taxed at the standard rate, up from the current €50,790 (£40,000).
Mr McCreevy's Budget also brings a 34 per cent rise in child benefit. This will significantly improves the net income position of couples with one or more children.
The tables show the impact of the Budget measures on monthly take-home pay according to income levels and marital status.
They compare deductions as a percentage of income for 2002 and 2001 which show that all taxpayers will take home more of their income next year.
The figures are presented in euro - to convert euro into pounds multiply by .787564.