Mr McCreevy is coming under pressure from a range of pressure groups to respond to their particular problems in the Budget. While the headline changes in income taxes have been the subject of intensive lobbying, the alterations in the smallerticket items will cause most surprise on Budget Day.

A number of lobby groups are quietly confident that their hard work will pay off, come December 3rd.

Among the larger organisations, IBEC is likely to be pleased with the result of its campaign for a reduction in corporation tax. It wants a cut in the top rate from 36 per cent to 30 per cent.

With the Government already committed in its manifesto to a reduction, IBEC is likely to be on a winner.

The confederation insists a lower standard level of corporation tax will increase investment as extra funds are released, as well as providing an important boost to the services sector.

The organisation is also calling for a reduction in VAT from 21 per cent to 19 per cent, although it may have to wait another year before Mr McCreevy makes any move in that direction.

In the building sector, the Minister has been asked to index-link the first-time buyers grant in line with the rise in new houses. As yet there has been no signal from the Government that it will act on this. And pending the findings of Peter Bacon Associates, who have been appointed by the Government to undertake a review into the causes of high house prices, the industry is not overly optimistic about significant movement.

The Irish National Organisation for the Unemployed may have better luck. It is calling for greater funding for training programmes. It insists skills shortages can only be addressed if the Government invests more resources.

Mr McCreevy has already shown himself to be sympathetic to educational requirements with £100 million capital spending already promised for the new high-technology fund. Nevertheless, it is possible that some additional funding could be used in this direction.

Some change is also expected in capital gains tax which would help workers in profit-sharing schemes. The accountancy bodies are quietly hopeful that they will see this change on December 3rd.