Budget 2014 spared the majority of working people from direct cuts to their income and made some effort to stimulate the economy through capital investment, although nowhere near what is required to tackle the jobs crisis.

However, it singled out again those most vulnerable in society, in particular the older generation and new entrants to the jobs market.

The cut in the telephone allowance for elderly people is both harsh and unnecessary and will merely create unwarranted anxiety for those living alone while the review of medical card entitlements will invariably hurt those who most depend on State care.

The reduction in jobseeker payments to those under 26 is also unfair and discriminatory and ignores the reality that young people are desperately seeking employment in an economy where decent new jobs are scarce.

New claimants should not have their job seekers allowance reduced unless they had turned down a decent job or good quality training or apprenticeship. 

Many of our youth will interpret the reduction in their basic income from €144 to £100 per week as an encouragement to leave the country as many in the current and previous generations were forced to do.