ANDREA Galgey (41) believes the change in tax rates was a positive move and that the Government was finally hitting higher earners.
But for the single mother of three boys, the Budget was a mixed bag and she described the €5 increase in child benefit as an "insult to parents".
Ms Galgey, who works at the Greyfriars Municipal Art Gallery in Waterford, said that the money could have been put to better use as a tax-credit for working parents.
"I think it's an insult to parents. The money could have been used to invest in affordable childcare, or as a refundable childcare tax credit for working parents.
"What is €5 going to do? It's a pair of shoes for my son at the end of the year," she said.
Ms Galgey, who also works as a coordinator for the National One Parent Family Network, thought that the child benefit increase was a political stroke.
But she was angry that a measure introduced in the 2012 Budget, cutting lone-parent allowance once the youngest child reaches seven, was not reversed.
She welcomed the housing announcement.