Stephen Winyard from Stobo Castle in Peebles, and Philip Cranston from Cranstons Butchers, both welcome the Corporation Tax reduction in 2015.
Sally Fielding from Sally's Cottages in the Lakes says that anything that puts more cash in the pockets of her customers is a good thing.
All say that there are not enough incentives to help younger people find work.
Steven Bruck, a partner at Blick Rothenberg Chartered Accountants, takes a look at the winners and losers of this year's Budget.
Osborne surprisingly had a fair amount of leeway in his Budget. But we have to set all this in the context of a very gloomy overall picture.