The Guardian ask a range of people what they think of George Osborne’s budget announcements and how it will affect them

The businesswoman

Macaroon maker Rosie Ginday is thrilled about the boost to the business rates relief announced in the budget, but bemused about the cut to corporation tax, writes Katie Allen.

She set up the social enterprise Miss Macaroon five years ago and ploughs the profits back into training young people who are ex-offenders, care leavers and have been long-term unemployed. The Birmingham-based pastry chef is about to branch out into new retail outlets in stations, airports and shopping centres, so the prospect of paying less or no business rates is welcome.

Macaroons and Corporation Tax

“It will definitely help us and give us a bit more of a security blanket,” says Ginday, who is 32. “It might only make a difference of a couple of thousand pounds, but that could help put two more people on our training course and to potentially come off benefits and find employment.”

The business is growing quickly and turnover this year will be £200,000. From a kitchen on the outskirts of the city, a team of four pastry chefs pipe, bake and fill 7,000 macaroons a day. Bespoke versions are sold to corporate clients such as fashion house Karl Lagerfeld to use as corporate gifts, and the company also caters for weddings and sells macaroons wholesale to restaurants, retailers and hotels. Ginday hopes the move into retail could create up to 100 jobs.

Miss Macaroon’s Social Impact in 2016

So far 19 people have been through her four-week course in macaroon making, personal development and other skills to help them get into work. Some have gone on to work with her, others she has helped find jobs and apprenticeships elsewhere.

Ginday wishes Osborne had provided more help for social enterprises like hers rather than cutting corporation tax again. Miss Macaroon paid £4,000 in corporation tax last year – the same amount as paid by Facebook in the UK in its latest full year.

“Businesses shouldn’t be getting tax breaks when the welfare state is being attacked to the extent it is,” she says. “I think corporation tax is not that much. For us it makes a big difference, that money could put people through our training course … We are paying 20% on our profits and huge corporations don’t seem to pay their fair share. There should be some kind of link to how much good work you are doing.”