ROSS AND ELEANOR are a single-income family living in Dublin in their family home with three young children, two of whom are under six.
Ross works as a restaurant manager and earns €75,000 a year, while Eleanor stays at home to care for their children on a full-time basis.
Ross is satisfied that the PRSI ceiling applicable to employees was increased by €1,300 rather than being abolished altogether.
While he is happy with the increase in the standard rate band, he is disappointed there was no increase in tax credits.
As the two eldest children have started school, Eleanor is considering a return to work.
However, the cost of childcare for their youngest child is currently prohibitively expensive.
Ross and Eleanor had hoped that the Minister would introduce some relief in respect of childcare costs and are also disappointed with the restriction of the early childcare supplement to five years as their middle child recently turned five.
Ross and Eleanor are considering moving to a larger family home for their children as they grow older. They had hoped that the Minister would introduce further stamp-duty relief for owner-occupiers who are not first-time buyers.
Ross and Eleanor will be €50 worse off a month following the Budget changes.