Overview

• Total package stands at €9.4bn, with €8.1bn for public spending and €1.3bn for tax measures after trimming the tax envelope to fund targeted interventions.
• State pension and core welfare rates rise by €10, and the income disregard for Carer’s Allowance increases to bring more households into eligibility.
• Mortgage interest relief is extended through 2026 before a phased withdrawal in 2027.
• The Government plans a 9% VAT rate for food‑led hospitality from July 2026 and a similar cut for new‑build apartments to boost delivery, with estimated costs of €232m and roughly €250m.
• The minimum wage moves to €14.15 on 1 January with USC and employers’ PRSI adjustments signalled, personal tax bands remain unchanged, the renters’ credit is maintained at current levels, and carbon tax rises as fiscal watchdogs warn of overheating risks.