Low earners' tax break welcome

Celine Kinsella is in part-time community employment and is hoping to move on to a full-time job after completing a FÁS course.

Until recently prohibitive childcare costs have meant that she has been unable to look for a full-time job. She was hoping there would be something in the Budget that would change those circumstances and now she believes she can make a fresh start.

"The decision to relieve minimum wage earners from tax is a big boost for me, and it means I can start looking for full-time work in the new year, as I will have extra money to spend on childcare.

"I think it's great for everyone who is trying to get by on minimum wage and for me, personally, it should make a difference.

"I didn't hear much about childcare. He did talk a lot about tax relief so maybe there will be something announced in the first few months of next year.

"Obviously the increase in Child Benefit is also welcome.

"I thought that the decision on stamp duty was very good as well and will be a great relief, because it's such a problem for people trying to get their first home."

Celine, who has a 19-month-old son, stressed that not everything was positive.

"I think that sometimes what they give with one hand they take away with the other hand.

"There's bound to be a few sneaky extras in the next few weeks with new charges and higher costs."

Despite her reservations, she is delighted by the focus on the disabled.

"I noticed that in particular. I think it's fantastic, especially given the success of the Special Olympics.

"People sometimes don't think about the disabled and this is a great recognition of their worth."