The Budget should focus on measures to help foster indigenous business, says Claire Cunningham.  Efforts should be made to simplify PRSI for self-employed people which would have the impact of encouraging more people to start their own business, says the owner/manager of Aura, the internet development and e-consulting company she set up 10 years ago in Carrickmacross, Co Monaghan.

However, the current rate of VAT is her biggest gripe. She wants to see it lowered.

"The VAT for start-up businesses is too high," she says. "We are competing with a 17.5 per cent rate in Northern Ireland."

In the event of the Minister not lowering the VAT rate across the board, she says he should consider a break on VAT or some sort of reduced VAT for new companies to enable them to compete in the early stages of start-up.

Local government funding will also have to be tackled in the Budget because the burden of rates on companies is too big, she says.

"There needs to be a more even distribution of rates," says Ms Cunningham. "I often wonder what we are paying rates for. It doesn't have a direct benefit on our business. We are penalised because we are a business."

As the owner of an internet business, she wants to see more Government support for improving the broadband infrastructure.

"We are supposed to be a knowledge economy. Lack of broadband penetration is hurting businesses in a lot of rural areas," she says.

The removal of the €40 a year tax on credit cards would encourage more people to buy online, says Ms Cunningham.

With energy prices on the rise, she says there should be more focus on renewable energy.

"I think a lot of businesses would embrace that," she says.