Brendan and Annette are a married couple in their 50s. They have two children, one over 18, who is in college, the other in a private boarding school. Brendan is the director of his own company, and in this tax year he will earn £69,000. The taxable benefit-in-kind on his £25,000 company car is £7,500.His allowances includes BES relief of £10,000 and mortgage interest relief. He also gets relief for interest paid on a £15,000 loan, which he invested in his company. Although his PRSI contributions will rise slightly - by about £50 - his net cash income will still increase by more than £1,300.Because Brendan is the generous type, and gives to many local causes, he will benefit from the promise by the Minister to introduce a tax relief for charitable donations.He also noted that the Minister will introduce a new tax relief on donations, both personal and corporate, to disadvantaged schools, which could be used to provide computers.