Please read Case Studies we prepared to highlight some of the most common situations in life.
Single Worker
Laura is in her late 30′s, single and living in Mullingar for the past eight years. She works in the financial services sector and earns an annual salary of €80,000. She commutes to work in Dublin every day.
Low-Income Couple
Gary and Ciara live in Co.Wexford with their two children; Gary works as a labourer with a local company and earns €42,000 a year, while Ciara is a housewife.
Cohabiting Couple
Liam and Louise are not married and have been living together for the past 15 years. They jointly own their family home in Dublin.
Dual Income Couple
Niamh and John are in their 30s and live in Cork with their child. John works in the IT sector and earns an annual salary of €47,000.
Single Parent
Rebecca is a single parent living with her parents in Dublin. She is a nurse and currently earns €38,000 per year.
High Income Couple
Martin and Karen are in their mid to late-50s and live in Dublin suburbs. Martin is a finance director who changed job last year and now has an annual salary of €155,000.
Pensioners
Ray and Fiona are retired, in their 70s and living in Dublin. Ray had an occupational pension of €30,000 and receives dividends of €8,000 per annum. Fiona is in receipt of an occupational pension of €8,000 per annum.
VAT
The Minister has announced some welcome VAT reliefs for small businesses. The effect of these reliefs will be to reduce the administrative burden for small businesses, which is currently quite onerous, and also to provide some cash flow benefits.
