Examples 1 to 15 attached show for various categories of taxpayers the income tax, levy and PRSI liabilities payable under the existing and proposed structure. Changes to Child Benefit from April 2003 and the Family Income Supplement from January 2003 are also included in the calculations. These figures are rounded to the nearest euro. The examples are based on specimen incomes with the basic tax credits and exemption limits only. The Home Carer credit is included as appropriate. The examples do not take account of discretionary reliefs. Examples showing the net gains to married two earner couples are calculated using the assumption that the higher income-earning spouse earns 65% of the couple's total income and that the lower earning spouse earns 35% of the couple's income. This is representative of actual cases by reference to Revenue records.

Example 1 Married couple, one income, no children taxed under PAYE Full rate PRSI contributor
Example 2 Married couple, one income, two children taxed under PAYE Full rate PRSI contributor
Example 3 Married couple, one income, four children taxed under PAYE Full rate PRSI contributor 
Example 4 Married couple, two incomes, two children taxed under PAYE  Full rate PRSI contributors
Example 5 Single person taxed under PAYE Full rate PRSI contributor
Example 6 Married couple, one income, no children taxed under PAYE Full rate PRSI contributor
Example 7  Married couple, one income, two children taxed under PAYE Modified rate PRSI contributor
Example 8 Married couple, one income, four children taxed under PAYE Modified rate PRSI contributor
Example 9 Married couple, two incomes, two children Modified rate PRSI contributors
Example 10 Single person taxed under PAYEModified rate PRSI contributor
Example 11 Married couple, one income, no children Taxed under Schedule D
Example 12 Married couple, one income, two children Taxed under Schedule D
Example 13 Married couple, one income, four children Taxed under Schedule D
Example 14 Married couple, two incomes, two children  Taxed under Schedule D
Example 15 Single Person taxed under Schedule D