Kim: Kim is single and living in Drogheda for the last four years. She works as a pharmacist and earns an annual salary of €74,000.She commutes to Dublin every day.

Kim owns her house in Drogheda. She lets two of the rooms in her home for a total of €550per month (to unconnected parties). She avails of the rent-a-room relief and therefore does not have to pay income tax on the rental income.

She wishes to sell up and buy a house in Dublin to be nearer to work. To date, she could not afford the stamp duty cost and she is delighted that the Minister has reduced the stamp duty burden in the Budget this year.

Kim had hoped that the Minister would increase mortgage interest relief available to those who are not first-time buyers and is disappointed that this has not come about.

However, the fact that the annual limit for the rent she can receive tax free under the rent-a-room scheme has increased to €10,000 per annum is a consolation.

Kim was thinking about changing the SUV she drives and is not happy that, if she buys the car after July 1st, 2008, she will have to pay more vehicle registration tax (VRT) - possibly up to 36 per cent more - now that the VRT will be based on carbon emissions rather than engine size.

Even if she does not change her current car, the increase in motor tax (of between 9.5 per cent and 11 per cent) is a cause for concern.

In net cash terms, as a result of the Budget, Kim will be better off in 2008 by €32 per month.

Robert and Rachael:

Robert and Rachael are in their early 30s and live in Dublin with their child. Robert works as an engineer and earns an annual salary of €46,000.

He makes pension and AVC contributions of €360 per month. Robert's employer pays his annual health insurance and his gym subscriptions. The total annual value of his benefits is €2,000.

Rachael works as a nurse and earns €27,000. As Robert and Rachael are paying tax at the higher rate as a couple, they had hoped that the Minister would increase the standard rate band to take them out of the high (41 per cent) tax bracket, but this has not happened.

Robert and Rachael also want to expand their family and move house. They were looking for the Minister to introduce changes to the stamp duty system and are delighted that, if they were to buy a house for ¤750,000, their stamp duty bill will now be approximately €23,750 lower.

As their childcare costs are €650 per month, their main hope was to get some form of tax relief for their childcare costs and they are disappointed with the Budget in this regard.

Rachael may still need to quit her job and remain at home to save money on childcare costs.

In net cash terms, they will be better off by€60 a month next year.

Harry and Róisín: Harry and Róisín are not married and have been living together for the past eight years. They jointly own their family home in Dublin. A number of years ago Harry inherited a house from his father which he currently rents to students.

Harry works for an IT company. His annual salary and rental profit amount to €72,000 a year. Róisín stays at home to look after their two children.

Harry and Róisín are displeased that, for income tax purposes, they are treated as single persons. They seem to pay more in income tax than married friends of theirs who are in similar circumstances.

Each year they hope that the Minister will change this position and treat cohabiting couples the same as married ones for all tax purposes. This has still not happened this year.

They were hoping for a reduction in income tax rates as well an increase in child benefit payments. While disappointed that the tax rates have not been reduced, they are glad of the child benefit payment increases.

They are better off by just €30per month.

Sarah:

Sarah is a single parent living with her own parents in Dublin. She is a teacher and currently earns €39,000 per year. At the moment, Sarah's sister cares for her child while she works.

However, her sister is expecting her third child and is unable to look after Sarah's child any longer. Sarah knows that she could not afford to rent or buy a home of her own and pay childcare costs.

Sarah had hoped that the Minister would introduce some form of tax relief for her upcoming childcare costs and is disappointed that this has not happened.

She appreciates the early childcare supplement for children under six years and is glad that this has been increased by €100, to €1,100 per annum.

Sarah is also pleased that there is an increase in the personal tax credits, including her one-parent family tax credit. The increase in the standard rate band for single parents has meant than she will no longer be paying tax at the higher tax rate.

Overall, Sarah is better off by €35 per month.

Kevin and Michelle:

Kevin and Michelle are married and live in Co Cavan with their two young children. Kevin works as a carpenter and earns €45,000 a year, while Michelle is a housewife.

They rent the house they are living in, but would like to buy their own home, so they were hoping for an increase in mortgage interest relief for first-time buyers.

They are delighted with the Minister's decision to increase this tax relief and are planning to start looking for a new home shortly. In the meantime, they are glad of the increase in the rent tax credit, albeit small.

Kevin's pay increase this year has pushed him into the higher tax bracket. He was hoping that the Budget would leave him back paying tax at 20 per cent only, and is disappointed that this has not happened.

If the Minister had introduced tax relief for childcare costs, Michelle would have considered going back to work. She is currently job hunting. However, as this has not come about, she will need to reconsider whether this as a viable option for her.

They are better off by just €60 per month.

Olan: Olan is in his 30s, a single parent living in Cork. He lives in his own home with his young child.

Olan works part-time in a computer company and earns €24,000 per year. As a result of his low family income he is in receipt of Family Income Supplement.

Olan works part-time as his mother can only mind his child on a part-time basis. Olan had hoped that the Minister would introduce some tax relief incentives for childcare, which might enable him to work full-time.

He is therefore disappointed that the Minister has not introduced any such incentives.

Failing that, Olan was hoping for an increase in the Family Income Supplement and he is glad that a small increase has come through this year.

With a child to support, Olan had also hoped that there would also be an increase in child benefit payments and he is happy that this has happened.

As a result of the Budget, Olan will be better off in 2008 by just €26 per month.

Luke and Helen: Luke is in his late 50s and lives in the Dublin suburbs. He and his brother own their own architecture business and employ five staff.

Luke is married to Helen who does not work outside the home. They have no children. His annual salary as a company director is €158,000 and he maximises his personal pension contributions to the 35 per cent limit on which tax relief is available.

Helen's elderly mother lives in a nursing home. Luke and Helen pay €21,000 towards the cost of this each year, of which €15,000 qualifies for tax relief.

They claim the dependant relative tax credit and the qualifying medical expenses for the nursing home. They are both relieved that the tax relief they can receive on this expense remains at the top rate of tax.

Luke feels strongly that, as he is paying tax through PAYE, he should receive the employee PAYE credit. He had hoped that the Minister would make the necessary changes in the Budget. However, this has not happened.

Since staff costs are high, Luke was hoping for a decrease in the employer's PRSI rate of 10.75 per cent and, again, he is disappointed that this has also not happened.

On the whole the Budget changes give Luke and Helen an additional €37 per month.