Jean Cashman, member of the Institute of Taxation of Ireland
"I think the capital acquisitions tax (CAT) rate reduction to 20 per cent is substantial because it wipes out a number of anomalies. I felt all along a social rate of around 20 per cent was reasonable but 40 per cent was unreasonable.
On the exemption of CAT on the family home, I believe the exemption should have been simple, as is the principal private resident's relief for capital gains tax (CGT). It says: if it is my home, it is exempt from CGT."
Tim McCarthy, country manager, Dell
"I welcome the moves in the Budget to reward those who have worked so hard to make this economy what it is today. The changes in the tax rates are very welcome. I am impressed with the Minister's goal to reduce, over the next three years the percentage of taxpayers on the top rate of income tax to 17 per cent. For too long people on very modest incomes have been fleeced, hitting the top rate of tax too soon."
Grainne Healy, chair of the National Women's Council
"Most of the Budget on childcare is about increasing supply. While we welcome that, without support for parents to pay for childcare, it seems crazy. The big disappointment is there are no parental childcare payments, which was one of the key things we were looking for.
"While we welcome the £8 a month increase in child benefit [for up to two children] it is being introduced as a measure to combat child poverty."
Denis Casey, chief executive, Irish Life Retail
"Minister McCreevy clearly has been a reforming Minister in relation to pensions. He made some positive changes to pension legislation last year. It is clear from his statement that the subject of pensions remains close to his heart. We are looking forward to the Finance Bill to see what is up his sleeve because he has indicated that there is more to come. We are a little bit disappointed that there is not more information in the Minister's statement."
Orla Branigan, marketing director, Flexicom
"Given our economic success story and the size of the Exchequer surplus, it's no surprise that this is largely a give-away Budget. In overall terms, I believe that this Budget is very positive for business and, importantly, it fundamentally addresses the problem of labour shortages in the market by introducing a package of taxation measures to entice people, women in particular, into the workforce."