The Taoiseach says the budget maintains the government principle of protecting and supporting older people.
He has come under fire in the Dáil over the abolition of the death benefit grant, the telephone allowance and changes to medical cards.
Enda Kenny says no-one who is entitled to a medical card will have it withdrawn but not all cards will be left out there.
Micheál Martin has dubbed it as taking money from older people by the back door.
The first of the measures such as the rise in the cost of a pint and a bottle of wine as well the price of tobacco came into effect at midnight last night.