Liam and Louise are not married and have been living together for 15 years. They jointly own their family home in Dublin. A number of years ago Liam inherited a house, which he lets to a young couple.

Liam is a department store manager. His annual salary and rental profit amount to €86,000 a year. Louise stays at home to look after their two children.

Liam and Louise are displeased that for income tax purposes they are treated as single persons.

They seem to pay about €360 per month more in income tax than married friends in similar circumstances.

Each year they hope the Minister will change this position and treat cohabiting couples the same as married ones. They are also hoping for a reduction in income tax rates, given that they have not been reduced in the last six years.

They also have huge concerns in relation to the amount of Capital Acquisitions Tax that would be payable if Liam were to die and pass his rental property to Louise, and they are hoping that the Minister will address this inequity in the Budget.