My Budget: The changes to self-employed tax credits are ‘a really good, fair, solid thing’

Nicole Dunphy is used to crises. She left RTÉ to start artisan confectioners Pandora Bell in 2008, just as the recession hit. Now, she faces the looming threat of Brexit and the unknowable dangers of Covid-19.

So far, the positives in Budget 2021 outweigh the negatives. The changes to self-employed tax credits to bring them in line with PAYE is "a really good, fair, solid thing", long sought. The VAT reduction to 9 per cent was another plus.

Right now, she is preparing to despatch Easter orders to the UK before Christmas to avoid Brexit disruption, though €20 custom charges are a major hindrance.

“Who is going to pay €20 extra to get their lollipops? It’s grand if you’re selling diamonds, but it just doesn’t stack up.”