The new stamp duty structures will be a great benefit to higher earners, but may have an adverse effect on people in the €20,000 to €30,000 bracket, according to Sinéad Gilmartin (28).

"They still haven't done anything for people on a lower wage" says Sinéad, who is living with her parents while she and her fiance try to save for a deposit on a house.

A two-bedroom house in the area Ms Gilmartin is looking at costs about €260,000. "You need to be earning over €30,000 a year to be able to buy a house at those prices anyway, and it means that people who are trying to buy a house through the Shared Ownership Scheme (SES) may now be priced out of the market as others will have an extra €8,000 to €9,000 to spend," says Ms Gilmartin.

"For people who can get a mortgage through a financial institution, it'll be a great help but, for anyone else, it may in fact work against them." Ms Gilmartin had been hoping for the reintroduction of the first-time buyers' grants and, in the long term, a ceiling on property prices.

Ms Gilmartin, who works in the Department of Education, believes the widening of the income tax rates will have more real benefit for her and her fiance.

"I'm delighted to see people on minimum wage taken out of the tax net, and it will also help me, as it means I will have a little less tax to pay and a little more to put away for a deposit," she says.

"The raise in child benefit is nice - it's always nice to get a bit more. €10 is a decent raise, but if you think about it, it's still only an extra 35 cent a day. At €141 a month, that will really only help most people pay one week out of four for childcare.

"I'll be interested to see any further announcements in the new year regarding tax relief for childcare costs. That would make a real difference," says Ms Gilmartin.