Sean and Irene, in their early 40s, are married with two children and live in Co Westmeath.
Irene works as a junior health board official in Athlone while Sean, who is ill, cannot work and receives an invalidity pension. Their children attend secondary school. Irene earns £16,000.
While the couple were pleased with the increase in family take-home pay they were disappointed that the £1,000 PAYE allowance was unchanged.
Sean was particularly disappointed since he thought the Minister had the scope to increase the disability allowance. Irene welcomed the increase in the back-to-school allowance.
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The couple will not benefit from the change in tax bands.