The tax concessions made by the Financial Secretary earned his maiden Budget some applause. Many legislators said the tax concessions showed his caring attitude. Dr Huang Chen-ya of the Democratic Party said the new allowance of $24,500 for dependent siblings would help to promote family values and closer ties among family members. The training allowance would encourage people, especially employees to acquire skills to maintain their competitiveness, Dr Huang said. But he criticised the refusal to provide tax concessions for first-time homebuyers. His colleague, Albert Chan Wai-yip, also praised Mr Tsang for his willingness to listen to the demands of people to grant concessions to taxpayers. 'This is not easy in the light of the political pressure facing him,' said Mr Chan. Lau Wong-fat, chairman of the Heung Yee Kuk, also praised Mr Tsang's siblings allowance and 'lai see' for the elderly at Lunar New Year. Mr Lau said these small benefits should earn Mr Tsang much support. Some legislators also welcomed pledges Mr Tsang gave to boost the service sector. Eric Li Ka-cheung, the accountants' representative, said the measures should help to clear the misconception that Hong Kong was still a 'manufacturer of low quality products'.