Monthly income 2007: €7,201
Monthly income 2013: €6,612

Elaine and Arthur are in their late thirties and live in Galway with their daughter, Emily, aged 8.

Arthur works as a recruitment agent and earns an annual salary of €75,000. Elaine works in a crèche and has an annual income of €45,000.

Both Arthur and Elaine have reviewed their payslips and noticed how the increasing tax burden has affected them.

In 2007, their combined “net” monthly income was €7,201 but this had reduced to €6,612 in 2013, a drop of €589 per month.