Unemployed couple

Sam and Rose, in their late 30s, are unemployed. They have three children - aged 15, 16 and 18 - and live in west Dublin.

Sam and Rose, in their late 30s, are unemployed. They have three children - aged 15, 16 and 18 - and live in west Dublin.

They will gain from the increase in child benefit and from the slight increase in the back-to-school allowance.

They were not happy that the unemployment allowance increased only marginally and felt workers were the ones who would benefit most from the Budget.

Sam and Rose were pleased, however, to see a rise in the number of places available in the back-to-work scheme. They welcomed the continuation of the special exemption from Unemployment Benefit taxation for systematic short-time workers, as both believed they could avail of occasional work opportunities in the short term.

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In their present circumstance, Sam and Rose will have additional income of £654 next year.