As expected, Mr Ahern considerably widened the main 27 per cent standard rate tax band. He lifted personal allowances by Ir pounds 350 ( pounds 336.53) for a married couple and Ir pounds 175 for a single person.
Other concessions will benefit low earners with large families, with a new higher monthly Ir pounds 25 rate of child benefit for third and subsequent children.
A multitude of measures to stimulate employment and encourage workers to take up low-paid jobs included reduced employers' social insurance.
Old reliables were hit after largely escaping last year, with 8p added to 20 cigarettes, 3p on a pint of beer and a half-measure of spirits, and 10p on a bottle of wine.
The projected public sector borrowing requirement in 1994 was higher than many expected at Ir pounds 798m to help fuel economic development.