UNEMPLOYED: For single mother of two Ms Phyllis Fitzgerald, the Budget was a mixed bag. Ms Fitzgerald is currently taking part in a back-to-work scheme. That means she is paid a wage for the work she does but also gets unemployment benefit. As her wage increases over time, her benefits decrease.

A mother of two boys - Conor (4) and Ian (14) - she welcomed the increase in child benefit of €8 per month for each of the first and second children to €125.60 per month.

However, she feels the Government has reneged on its promise of a greater increase in the allowance.

"They had been saying that it was going to go up by more, maybe as high as €10 or €12, so it's a bit disappointing that that has not happened," she said.

"But like everybody else I expected it was going to be tough and it seems that it could be the same next year."

Her biggest expenses are food, clothes and catering for "emergencies that come up every now and then".

The increase of 50 cent on a packet of 20 cigarettes will affect her, although she has curtailed her smoking in recent years because of the rising price.

She said she was glad that pensioners had been given a €10 increase in their weekly allowance but felt "it could have been more". She was disappointed at the lack of extra spending on college grants.

"It was hoping to go back to college because I would like to teach children computers but I've looked into it and it seems I have to pay. So without the money that might have to be knocked on the head".