My budget:While the Budget did not deliver the cut in Vat that she wanted, businesswoman Claire Cunningham was happy with Brian Cowen's measures to help small and start-up businesses.
"I don't see a massive benefit for our own company but I think what he has done for business overall is positive," she said.
"His recognition of, and focus on, the number of small businesses out there and the employment they create is good."
Ms Cunningham was particularly pleased that the Business Expansion Scheme will be continued for another seven years and welcomed the increase in the investment limits per company from the existing limit of €1 million to €2 million and the increase in personal investment limits from €31,750 to €150,000 per annum.
"It is a very significant jump and gives people a greater opportunity to invest in start-ups," she said.
Measures introduced in the Budget would also reduce the administrative burden for many small companies, according to Ms Cunningham.
"Removing the requirement on start-up businesses to file preliminary tax in respect of their first accounting period is welcome," she said.
"Another measure that will be welcomed by a lot of people is the increase in the Vat registration turnover from €27,500 to €55,000 for services and €35,000 to €70,000 for goods. It is still a bit low but bigger than last year, so that will benefit start-ups and small businesses."
The decision to change the frequency of Vat payments for smaller firms from six Vat returns to three each year in some cases, and to two each year in other cases will do a lot to reduce the administrative overheads for small companies, said Ms Cunningham.
She also welcomed the €70 million in tax credits for investment in research and development but described energy measures as weak and said the Minister could have done a lot more to encourage business to look at greener measures.
"I think companies are ready to look at the energy issue and I don't think he has done much to incentivise them to do that," she said.