SINGLE: Sive Quinlan is a single woman and a school teacher, who hopes to buy a house next year. For her, there was much to mull over in yesterday's Budget.

Chief amongst Ms Quinlan's concerns were not the measures which impact on her personal finances. Instead the cap on the number of public sector employees gave her most to think about.

"Already we have 30 children in a classroom and when you have so many, it really limits the amount of attention you can give to individual pupils," she said.

"While we had hoped the ratio would come down, the cap on public sector workers doesn't make me too hopeful that that will happen."

Ms Quinlan teaches at St Colmcilles Junior School in Knocklyon, Dublin, but is originally from Donegal. She believes the cost of living in Dublin has not been eased by the Budget and that ultimately it may force people like herself back into regional areas.

The abolition of the first-time buyers' grant last month came as a blow, she says.

"Even though there was some relief in the Budget for first-time buyers, it is not the same as getting the grant. At least with the grant it was money in your hand that you could put towards buying things, but obviously that is gone now."

She holds a credit card and is annoyed at the increase in tax on cards. But she is particularly upset with the increase in VAT which, she says, will impact on every part of her daily expenditure. "I like eating out and having some wine with a meal so, obviously, I will feel the VAT increase of 1 per cent."