Ms Lorraine Sweeney, chairwoman, Small Firms Association"The Budget is a huge disappointment for the small business sector."In what represented an ideal opportunity to give small business a major shot in the arm, Charlie McCreevy has instead given small business a major `slap in the face'."The Minister did not fulfil Partnership 2000 promises to have special tax measures for small businesses."I fail to understand why the large business rate of corporation tax was reduced by 1 per cent more than the small business rate."Mr McCreevy failed to give something back to Ireland's risk takers. How could Croke Park get £20 million and entrepreneurs nothing?"Mr Harry Lorton, chief executive of TSB Bank"The Budget is at least as positive as the business community and personal sector were expecting, and maybe more so."The reductions in personal income tax will go some distance to easing pressures on salary costs and I welcome the surprise move to cut capital gains tax to 20 per cent from 40 per cent and to reduce corporation tax to 32 per cent from 36 per cent."The reduction in corporation tax is probably more than expected but so much the better."But the decision to increase the 15 per cent rate of tax on special savings accounts is a pity."Mr Alf Smiddy, managing director, Beamish & Crawford"The Budget will be good for taxpayers, for business and for employment. "The reduction in the rate of corporation tax and capital gains tax will be a source of encouragement to business and enterprise generally."Together with the other tax provisions, it will create a better environment for the creation of jobs and the attraction of new investment."The significant tax reductions and tax reliefs will increase the amount of take-home pay."I am particularly pleased that Mr McCreevy has decided not to increase the excise duty on drink."Mr Mark Fitzgerald, managing director, estate agents Sherry Fitzgerald"I welcome the general thrust of the Budget."Personally speaking as an employer, I am disappointed that there was not more movement in personal allowances and tax bands but, having said that, the reduction in tax rates will be well received."The scale of the reduction in capital gains tax was unexpected."I can only assume that part of the economic logic must be to encourage investors in the housing market to sell and capitalise on the lower tax rate in a good market. This would suggest an increase in supply of houses in 1998 and could stabilise house prices.""The Budget contains a number of measures to encourage employment and get people back to work, such as the increase in the number of places on the Back to Work Allowance Scheme."This is very welcome for businesses which wants to invest in the current buoyant economic environment but find themselves restricted by the lack of skilled staff."The reduction in business taxation and confirmation that the Government aims to introduce a 12.5 per cent taxation rate on trading income from 2006 are also welcome."It's good for business to know, so it can plan ahead; and it is especially good for overseas business."