Gerard and Sarah, in their late 20s, returned to Dublin this year after living in the US since 1995.
While Gerard has been working in a bank, Sarah plans to resume work in an accounting firm, after having their first child a year ago. The couple have been living in rented accommodation and want to buy a house this year.
Gerard earns £25,000, while Sarah expects to earn £30,000 when she returns to work.
The increase in rate bands for both spouses working will encourage Sarah to return to work. Although Sarah is looking forward to this, she and Gerard believe the Minister has left them little choice as he failed to introduce significant childcare measures.
The rise in duty on cigarettes, however, will cost the couple £7 a week, as Gerard smokes 40 cigarettes a day.
Under their present circumstance they will be pleased with the increase in the rent allowance and with the increase in the threshold of stamp duty on residential leases.