Monthly income 2007: €5,014
Monthly income 2013: €4,506

Keith and Deirdre are not married and have been living together for the past 10 years.

They jointly own their family home in Westmeath. Deirdre stays at home to look after their two children, aged 4 and 6.

Keith works as a publican earning €90,000.

He has no other sources of income.

Having looked back on his payslips for 2007, he finds that he is worse off by €508 per month. His take home pay in 2007 was €5,014 per month whereas it is €4,506 in 2013.