The Dáil has debated all Financial Resolutions following Minister for Finance Brian Lenihan's first Budget.

The 15 resolutions give effect to the tax and other measures announced by the Minister for Finance in his Budget speech.

The Government earlier comfortably won a series of votes on measures including an income levy, a VAT incease, and higher excise duty on petrol, cigarettes and wine.

Mr Lenihan said his Budget contained tough measures, but said they were necessary in the current economic climate.

Opposition fire was directed at two measures in particular - the income levy, and the removal of an automatic entitlement to medical cards for the over 70s.

The levy will hit income from all sources except social welfare, with 1% being paid on income up to €100,000 a year, and 2% on anything above that.

Critics say this will bring tens of thousands of people into the tax net for the first time.

Criticism too of the introduction of means testing for the over-70s medical card, although the Government says most of the 140,000 people involved will end up with either a full or a GP only card, or a new health support payment.