Jack and Margaret are retired civil servants, aged 69 and 70, with pension income of £17,000. They live on the southside of Dublin in a house worth about £320,000. They complain about a very steep rise in the cost of living over the past year but are delighted that they are now exempt from the tax net after years of paying tax. The couple will benefit from the widening of social welfare entitlements as Jack will be 70 in January. Next year, they will qualify for electricity allowance, telephone rental allowance, and medical cards. As their daughter sometimes meets medical expenses on their behalf, they are pleased to see that she'll qualify for tax relief.