PARTNERSHIP 2000 was the recurring theme of this year's Budget. All of its projections for economic growth, social inclusion and, most importantly, tax reform are predicated on the unions accepting the new national agreement.
For their part the trade union negotiators cannot complain at the provisions and the Irish Congress of Trade Unions has given it a strong endorsement.
So has the Irish Business and Employers' Confederation and, to a lesser extent, the Irish National Organisation of the Unemployed. But the INOU puts its finger on the weakest point in the Government's Budget strategy to secure acceptance - of the deal from the unions - the fact that middle income earners do much better out of the Budget than those on low pay.
Reducing the standard rate of tax from 27 per cent to 26 per cent may make an easy headline, but it does far less for the low paid than a big increase in personal allowances at the standard rate would have done. The workers, who most have to be convinced that there is something in Partnership 2000 for them, are people like the shopworkers in Mandate.
However, provided the low pay constituency in SIPTU does not swing the State's largest union against ratification of Partnership 2000 - an unlikely prospect - the Budget should secure acceptance of the deal at the ICTU special delegate conference next week.
The general secretary of ICTU, Mr Peter Cassells, said: "While more radical tax reform is required and long term unemployment remains a major challenge, it would be small minded not to acknowledge that today's Budget does attempt to share the benefits fairly.
"We still have a long way to go to achieve fairness for all, but this Budget marks an important first step on that road.
"Congress will be working hard to make sure that further steps are taken, so that the Irish economy continues to prosper and that PAYE workers, pensioners and the unemployed get their fair share of that prosperity.
"There is now a heavy responsibility on employers to share the benefits of their prosperity."
SIPTU also gave its blessing to the Budget. A statement from the union's general officers last night said they were "satisfied that commitments entered into by the Government in negotiations have been delivered on, and therefore we welcome this Budget". Improvements in the family Income Supplement Scheme, Unemployment Benefit, Adult Dependants and Disability allowances will be of considerable help to low paid, part time and seasonal workers, many of whom are in SIPTU.
Leaders of public service unions like the general secretary of IMPACT, Mr Peter McLoone, have welcomed the Budget, despite Mr Quinn's warning that local bargaining in the public sector will be tied tightly to "modernisation" criteria. Mr McLoone says local bargaining will still be less complicated than during restructuring negotiations under the Programme for Competitiveness and Work.
IBEC expressed its usual concern about the projected rise in public spending in the Budget, but said the reductions in income tax and employees PRSI will significantly improve the incentives for work and sustain competitiveness. It said more should have been done to alleviate the burden of employers PRSI, especially on small to medium sized enterprises, which are labour intensive.
This view is echoed by the Small Firms' Association and the Irish Clothing Manufacturers' Federation. Although the SFA's own data suggest the new threshold below which employers can avail of the lower rate of PRSI (£13,500 a year) will cover the majority of people employed in small and medium sized enterprises. On the other hand, the ICMF can argue that its members will still be paying 3.5 per cent more PRSI than their English competitors.
IBEC welcomed the reduction in the standard rate of corporation tax. It said this will have positive implications for investment, entrepreneurial activity and employment in service industries, where most hopes of increased employment.
One disappointment for trade unionists - and some employers - is the omission of any increase in tax relief on profit sharing schemes for employees. This has been seen as an important way of implementing "partnership" in a practical way at the level of local firms. It looks as if advocates of partnership will have to wait until next November, at the earliest, for any improvements in this area.