Rebecca is a single parent living with her parents in Dublin. She is a nurse and currently earns €38,000 per year.
At the moment Rebecca's mother cares for her child while she works. However, her mother has recently had a health scare and Rebecca feels that she cannot impose on her any longer.
Rebecca knows that she could not afford to rent or buy a home of her own, and pay childcare costs.
Rebecca had hoped that there would be an increase in the personal tax credits and the standard-rate band for single parents this year and this has happened. Rebecca now does not pay any tax at the higher rate and as a result of the changes is better off by €80 per month.
She had hoped that the early childcare supplement for children under six years old would be increased and extended to older children this year, so she is disappointed that there has been no change in this.
As a single parent, she is further disappointed by the fact that the Minister has not introduced any initiatives in respect of tax relief on childcare costs in the Budget.