Last year she received widespread condemnation for showering her three children with 87 presents each.

This year Emma Tapping will be making sure they each get 96 gifts – even though they still haven’t used many of the items they were given last festive season.

The 28-year-old, from the Isle of Man, hit the headlines last December after a picture of her Christmas tree with 300 presents piled underneath went viral.

She was accused of ‘abusing’ and spoiling her children by lavishing them with the gifts that cost £1,500.

But the mother-of-three said the criticism hasn’t put her off spending lavishly again this Christmas and this year she started her present-buying in July when she armed herself with a suitcase to carry everything home.

Emma Tapper, who was accused of 'abusing' her children by spending £1,500 on their Christmas gifts last year, will be buying them 96 gifts EACH this December - and has shared a shot of the tree to prove it 

Emma Tapper, who was accused of ‘abusing’ her children by spending £1,500 on their Christmas gifts last year, will be buying them 96 gifts EACH this December – and has shared a shot of the tree to prove it

Appearing on Channel 5’s Xmas Excess: Parents Splash The Cash, she admitted she’s bought her daughters – teenager Mia and nine-year-old Ella – and toddler son, Tatum, even more presents this year – around 96 each compared to last year’s 87 – as well as getting gifts for her partner James.

Emma, who runs a holiday cottage, said she hasn’t been deterred from her excess spending as she said seeing her children’s faces when they open all their presents on Christmas Day is priceless.Last year she received widespread condemnation for showering her three children with 87 presents each, pictured, but this year she is going bigger 

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