Mr Ian Doolan, a 46-year-old married man, is managing director of Kellys, a family business in Waterford. His primary concern in the Budget was the introduction of measures to combat inflation.
In general, he was supportive of Mr McCreevy's proposals.
"The most important were the measures to reduce the diesel and petrol prices, which would be a benefit to everyone. Also, the measures to encourage consumers to save rather than spend were very important and finally the reduction of the VAT rate to 20 per cent - which will most likely lower prices for consumers - were welcome proposals. This should alleviate some of the problems in the PPF and keep control of wage increases," said Mr Doolan.
He said many of the measures, such as the cut in the tax rates, were expected.
"Overall, it was a good Budget with no major surprises in it and it will please most people. In the circumstances, the Minister couldn't do much more than he did," he said.
"He has given people in general a 6 per cent increase in net income. So, he had to be careful not to increase inflation. The tax rates wouldn't really affect me but the 20 per cent VAT rate would definitely be of benefit."
The reduction in the corporation tax to 20 per cent was also welcomed by Mr Doolan.
"The acceleration of the 121/2 per cent rate for companies with trading income of under £200,000 will be of benefit to many Irish businesses."