Ross and Eleanor are a single-income family living in Dublin in their family home with their three young children, two of whom are under six. Ross works as a restaurant manager and currently earns €75,000 per year, while Eleanor stays at home to care for their children on a full-time basis.
The restaurant trade has been hit badly this year and Ross genuinely fears for his job. As so many of his friends in the restaurant trade have lost their jobs this year, he is happy to see that the Minister cut the duty on alcohol, which he acknowledges should stimulate spending in restaurants.
Like most parents, the couple are disappointed about the cut in child benefit payments as they will have to budget more carefully now and also have to factor in the loss from January 2010 of the Early Childcare Supplement that they receive in respect of their youngest child.
He is relieved there have been no further increases in tax or levy rates.
In summary, Ross and Eleanor are now worse off by €90 per month.