Colm and Sandra live in Wicklow with their three children.

Colm works in a local factory and earns €31,000 a year, while Sandra remains at home to care for their children.

They currently rent the family home.

As they are struggling to make ends meet, they are pleased that the Minister has reduced the tax burden of low earners.

However, the increase in the tax credits for 2005 is not sufficient to take them outside the tax net next year.

The increase in child benefit is good news for Colm and Sandra, giving then an additional €32 per month.

They are also pleased that they can claim €92 more in rent relief each year.