Publican and restauranteur, Mr Pat Crotty, believes that the majority of income tax payers will only get a marginal, and possibly temporary, gain from Budget 2005.
"Technically people are falling out of the top rate of tax, but if they get any increase in pay, they will be back in it," he says. "It's only a marginal improvement.
"It would not be a huge cost to make any significant movement in the tax bands, but they've made huge gains in not making any changes over the last few years."
However, he does believe that the low-paid and those on the minimum wage will gain, from tax band increases and the increase in the health levy threshold to €400, and says that should ease pressure on employers to increase wages.
In terms of his own business, Mr Crotty says that the high street has been "dead" for the last year, and Budget 2005 does little to tackle that problem.
"The duty on company formations is down to 0.5 per cent and he did that specifically because we are out of line with other countries, particularly in the EU," he says.
"If he accepts that logic, the situation with VAT is that we are completely out of kilter with the rest of the EU, and people are not spending money here as a result. In my business we are doubly taxed because we pay VAT on excise as well.
If the Minister had reduced VAT, it would have a significant impact."
Mr Crotty added that the State's vintners had already offered price reductions in return for a cut in indirect taxes.
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