'It all adds up when you're running a firm'
SHEILA and John Murray (above) operate a family-run business in Castlebar, Co Mayo.
Murray's Recycled Plastic has been in business since 1998.
They supply maintenance-free garden products, such as fencing or furniture, made from recycled plastic.
They hope to earn around €50,000 this year.
They employ one person part-time and supply other self-employed people.
"The major thing is that we knew there was no change in the corporation tax. It stays at 12.5pc. That is a major plus for us.
"The three-year tax exemption for start-up companies starting off is also welcome. I think that is a positive and an incentive for new companies.
"The two cent increase in a litre of diesel will drive up the cost of running the company.
"We pay companies to deliver goods and the charges will increase.
"From a family point of view I have a child in college.
"His college fees are going up by €500. The children's allowance is going to be decreased by €10.
"It all adds up when you are running a business, everything is taken into account.
"The incentive to pay into a pension also seems to be decreasing.
"That is something we will have to look at in 2011, you wonder is it worth continuing to pay into it or should you try to invest in something else."