Ann Maher - chief executive of the Pensions Board.
"We welcome the overall commitment the Minister made to older people and his recognition of the need to make provision for the substantial obligations that will arise in relation to pensions in the next century.
"The changes announced by Mr McCreevy to tax exemption limits should take some 15,000 pensioners out of the tax net.
"In principle, the board also welcomes the changes announced to pensions for the self-employed although some practical difficulties remain to be addressed with regard to how such pensions can be invested."
Martin Walsh - head of lending, EBS
"In general the Budget provisions must be welcomed to the extent that they alleviate some of the problems in the housing market. The Government recognised in the stability programme that the long-term solution to this problem must be based on an increased supply of housing and difficult decisions here cannot be long delayed. The measures which have been taken to provide funds for an additional 600 public housing units, as well as new finance for student accommodation, are welcome.
"For homeowners, the reductions in tax, together with lower interest rates, will ease the burden."
Gordon Morrice, customer director, Cable & Wireless (Ireland)
"Overall I thought it was a very radical Budget especially on the tax front, concentrating also on the lower paid. I am sure it will assist in ensuring Ireland maintains its performance as a rapidly expanding economy.
"I welcome the cuts in corporation tax and the return-to-work incentives will certainly help to ease the labour market.
"The save-as-you-earn scheme is good news for staff, particularly in a major company like ours, and will help in retaining staff. However, we are not happy with the increase in employer's PRSI."
Feargal Quinn, chief executive, Superquinn
"I was looking for imaginative initiatives in three specific areas helping the lower paid into work, launching a meaningful attack on educational disadvantage, and reducing company tax in a way that gives most benefit to smaller companies.
"What the Budget does for the lower-paid is in the right direction, but doesn't go anything like far enough to open a real gap between what you get on welfare and what you earn from a basic job.
so that no single person would reach the basic rate until they earned over £10,000, or £20,000 for a couple. Until we have that, employers can't create the jobs these people need and people won't have the incentives to take them.
"I'm also disappointed with how the Government chose to lower the rate of corporation tax."
Ann Riordan - general manager, Microsoft Ireland
"On a number of fronts there are positive aspects to this Budget which should help to ensure continued strong economic growth and my reaction is favourable.
"In particular the Minister has used the considerable resources at his disposal to tackle potential trouble spots in the economy.
"The plan to provide additional resources to the third-level sector to expand capacity for technological qualifications will allow companies like Microsoft to continue developing their operations here."