CIARA IS a single parent living in rented accommodation in Limerick with her son, aged two. She is a part-time hairdresser and earns €25,000 a year. She also qualifies for the family income supplement.

She is disappointed to hear that the Minister has reduced the early childcare supplement by half with effect from May 1st and that it will be abolished completely after 2009. The supplement will be replaced in January 2010 with a preschool early childhood and education scheme for all children between the ages of three years and three months and four years and six months.

She hopes to buy an apartment shortly and has placed her name on the affordable housing scheme list.

Her parents are prepared to help her with the deposit if she is successful in her application and she hopes to obtain a mortgage from her local authority.

Ciara was disappointed to hear that mortgage interest relief will now only apply for the first seven years of a mortgage, with discussion regarding the eventual abolition of the relief.

While she is relieved that her personal tax credits, including the one-parent family tax credit, will not be reduced, she is disappointed that the rate at which she pays the income levy has doubled to 2 per cent.

However, she is still exempt from the health levy, on the basis that she earns less than €26,000 per annum.

Ciara is worse off as a result of this Budget by €8 a month.