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.

They are also hoping for a reduction in income tax rates as well an increase in child benefit.