08/10/2025
Many Thanks to Councillor Stephen McKee who keeps Our Louth East Meath Family Carers Support Group informed on a regular basis.
๐ฐ๐ถ Budget 2026 in a Nutshell ๐ถ๐ฐ
โก๏ธ Energy & Climate
๐ก 9% VAT rate on gas and electricity extended to help with energy bills
๐ โฌ8 million investment in offshore renewable energy data mapping
๐ โฌ3.5 billion investment in Irelandโs energy grid
๐ก โฌ558 million for residential and community energy upgrades / retrofitting
๐จโ๐ฉโ๐งโ๐ฆ Social Protection & Families
๐ถ Tackling Child Poverty โ Largest ever increase in child support payment:
โก๏ธ +โฌ8 for under 12s (to โฌ58/week)
โก๏ธ +โฌ16 for over 12s (to โฌ78/week)
๐ต Working Family Payment income threshold increased by โฌ60
๐ฅ Fuel Allowance up by โฌ5 to โฌ38/week, and now available to Working Family Payment recipients
โค๏ธ Carerโs Allowance disregard increased to โฌ1,000 (single) / โฌ2,000 (couple) โ from July 2025
๐ฐ Carerโs Benefit income limit up to โฌ825 โ from July 2026
๐ โฌ10 increase for all weekly social welfare rates (benefitting pensioners, people with disabilities, carers, jobseekers and lone parents)
๐ Christmas Bonus for 1.5m social welfare recipients
๐ฉโ๐ฆฝ Domiciliary Care Allowance up โฌ20/month to โฌ380
๐ง Back-to-school clothing & footwear allowance extended to two and three year-olds.
๐ฅ Health
๐ฉโโ๏ธ 3,300 additional healthcare professionals
๐ก 1.7 million home support hours
๐ฅ 500 new nursing home support scheme clients
๐ฅ Expansion of injury units, acute beds, and surgical hubs
๐ Expansion of emergency service departments & National Ambulance Service
๐ง Investment in mental health services, including su***de prevention, CAMHS, and Traveller mental health initiatives
๐ถ โฌ1.56 billion in capital healthcare investment
๐ฉบ Investment to expand and improve addiction services throughout the country
๐จ V**e Tax โ Key Figures
๐
Effective: 1 November 2025
๐ถ Rate: โฌ0.50 per millilitre on all e-liquids
๐ฐ Impact: โ โฌ1 per standard 2ml v**e
๐งพ Scope: Applies at first supply; suppliers must register with Revenue
โ Targeted prevention campaign to tackle youth va**ng rates
๐ Education & Special Education
๐ฉโ๐ซ 1,717 new SNAs (total: 24,900)
๐ 860 new special education teachers
๐ซ Increased capitation rates for special schools, primary and post primary schools
๐งฉ โฌ16m to roll out Education Therapy Service
๐Increased DEIS & DEIS+ funding
๐ฐ โฌ1.6 billion capital investment in schools
๐ Housing
๐ Overall over 20% funding increase for Dept of Housing for 2026
๐ถ โฌ7 billion total housing investment (โฌ5bn capital)
๐ข 9% VAT rate for apartment developments
๐ก โฌ2.9bn to build 10,200 new social homes
๐ Support for 15,000 starter homes through First Home Scheme, Vacancy Grants, Affordable Purchase & Cost Rental
๐ง โฌ205m to remove barriers to housing delivery
๐ต โฌ130m for adaptation grants (older people & disabilities)
๐ โฌ140m for retrofitting social homes
๐งฑ โฌ293m for defective home remediation
๐ โฌ50m for state-owned temporary accommodation
๐ โฌ300m to the Urban Regeneration and Development Fund
๐ฐ Water & Energy Infrastructure
๐ง โฌ12.2bn for water & wastewater services
๐ฟ โฌ1.4bn to Uisce รireann
โก๏ธ โฌ3.5bn to ESB and EirGrid
๐ โฌ558m for residential & community energy upgrades
๐ โฌ209m for climate action & environmental leadership
๐พ โฌ82m to support a Just Transition in the Midlands
โฟ๏ธ Disability Services
๐ถ โฌ3.8bn total investment
๐ก 9,000 people to receive residential care (250 new placements)
๐ง 1,400 young people finishing school to access day services, plus 50 new places for older adults
๐ค 150,000 hours of home support & personal assistance
๐ค 10,000 overnight & 15,000 day respite sessions
๐ถ Childcare, Childcare & Early Years
๐ง โฌ125m extra funding (total โฌ1.5bn investment) in Early Learning & Childcare
๐ง๐ผ285,000 children to benefit from the National Childcare Scheme
๐ง๐ฝโ๐ฆฑ105,000 children to benefit from ECCE.
๐ง๐ผover 2000 new childcare places via Building Blocks programme.
๐ฃ๏ธ1.3bn for Tusla child welfare and protection services, a 14% increase
๐ Transport
๐ โฌ940m for Public Service Obligation transport
๐ โฌ2bn to progress MetroLink
๐ฃ Continued investment in major road projects:
- Adare Bypass
- N5 Ballaghaderreen to Scramogue
- M28 Cork to Ringaskiddy
๐ Continued rollout of DART+ & BusConnects (Dublin & regional cities)
๐ Cork Area Commuter Rail Phase 1 & Enterprise fleet replacement
๐ด Major greenway and active travel projects
๐ฎโโ๏ธ Justice
๐ โฌ110m for 1,000 new Garda recruits + 200 civilian staff
๐งโโ๏ธ Further Garda Reserve intakes
๐ฐ โฌ19m for Garda overtime
๐ โฌ39m for Prison Service staffing
โ๏ธ โฌ11m for Courts Service
๐ฅ โฌ6.7m for Probation Service & Local Safety Partnerships
๐ฆ โฌ7.3m for Youth Justice interventions
๐จ โฌ11.5m for Domestic, Sexual & Gender-Based Violence initiatives
๐ โฌ390m capital investment for new Garda stations, digital tools, and new aircraft
โ โฌ67.9m capital for Prison Service
๐ โฌ8.5m for immigration system upgrades
๐ โฌ55m for new Family Court at Hammond Lane
๐ง Mental Health
๐ฉโโ๏ธ +300 staff and expansion of services
๐ 31 new mental health beds
๐ฌ More su***de prevention, Traveller mental health, eating disorder supports
๐ง Increased CAMHS access
๐ช Defence
๐จโโ๏ธ +400 new Permanent Defence Force members
๐ฉโ๐ผ +50 new civilian posts, +70 new civil servants
๐พ Agriculture
๐ โฌ85m for Bovine TB eradication
๐ โฌ335m for TAMS capital investment grants
๐ฑ +โฌ20m for ACRES scheme (supporting 53,000 farmers)
๐ โฌ20m for Sheep Welfare Scheme (benefiting 17,000 farmers)
๐ Higher Education
๐ถ โฌ500 permanent cut in student fees
๐ง 17% reduction in apprenticeship contributions
๐ SUSI income threshold up to โฌ120,000
๐ 30,000 students get โฌ200โโฌ430 SUSI payment increase
๐ Postgrad grant up from โฌ4,000 โ โฌ4,500
๐งฑ โฌ79m for apprenticeships
๐ก 35% R&D tax credit
๐ฅ 1,100+ new healthcare places
๐ง โฌ1m for student mental health
โฟ๏ธ โฌ3m for student disability supports
๐ โฌ810m capital funding
๐ฟNature, Biodiversity & Heritage
๐Record โฌ256m for nature restoration and heritage
๐20% increase to over โฌ100m for National Parks and Wildlife Services to accelerate Nature Restoration and the protection of species and habitats
๐ฟ10% increase funding for National Monuments, Built Heritage, and the Heritage Council
๐ Rural & Community Development - Gaeltacht and Islands
๐๏ธ โฌ21m Town & Village Renewal (+โฌ1m)
๐ โฌ17m Local Improvement Scheme (+โฌ2m)
๐ฅพ โฌ17m Outdoor Recreation (+โฌ1m)
๐พ โฌ12m CLรR (+โฌ1m)
๐ค โฌ59m Community Services Programme (+โฌ4m)
โก โฌ5m to launch new RAPID-type programme
๐๏ธ โฌ20m Community Centre Fund (+โฌ3m)
๐ โฌ159m total allocation in 2026 (+29%)
๐ฃ๏ธ +โฌ3m Language Planning | +โฌ2m Irish Language Schemes | +โฌ1.5m Gaeltacht Supports
๐ค +โฌ2m for NorthโSouth cooperation (Foras na Gaeilge & Ulster-Scots Agency)
๐ข +โฌ2.5m for รdarรกs na Gaeltachta
๐งฑ Capital funding โฌ55m (โ from โฌ30m, +80%) for key projects: Inis Oรญrr pier, Harcourt St. Hub, Colรกiste Lurgan redevelopment
๐ญ Culture, Communications & Sport
โฝ๏ธ An additional โฌ10.8m for Sport Ireland, including:
โก๏ธ โฌ3m for League of Ireland academies
โก๏ธ โฌ1.6m for intercounty GAA players and womenโs rugby development
๐จ โฌ84.9m for Arts & Culture projects
๐ โฌ433m to complete the National Broadband Plan
๐ฌ โฌ5m to strengthen the Post Office Network
๐ฝ๏ธ Backing Irish Business - Budget 2026
๐ถ Permanent VAT reduction for food, catering & hairdressing businesses
๐ท 150,000 jobs supported in the sector
๐ช 75% of businesses employ fewer than 10 people
โ Applies to local cafรฉs, restaurants & family-run venues nationwide
๐ Aimed at offsetting major cost increases and boosting sector resilience
๐ซ Not extended to beauty salons โ not permitted under EU VAT Directive (Annex III)
๐ฅ๏ธ โฌ1.4m to establish a National Artificial Intelligence Office
๐ ๏ธSelf-Employed changes
๐ถ +โฌ1,318 increase in 2% USC band ceiling โ lower USC for modest earners
๐งช R&D tax credit up to 35% (+5pp) โ higher payment threshold for innovators
๐ฐ Entrepreneur Relief (CGT) limit raised from โฌ1m โ โฌ1.5m
๐ Stamp Duty exemption for firms with market cap < โฌ1bn โ supports start-ups
๐งพ E-invoicing rollout โ self-employed to prepare for new VAT system
๐ฉโ๐ป KEEP scheme extended to 2028 โ helps SMEs retain key staff with equity
๐ผ Financial Services
๐ Foreign Dividends: Enhanced participation exemption โ simplifies double taxation, no Exchequer cost
๐ Investment Tax Cuts: Life Assurance, Investment undertaking & ETFs tax reduced from 41% โ 38%
๐ฆ Stamp Duty Relief: Exemption for listed Irish companies with market cap < โฌ1bn (e.g. Euronext Dublin)
๐ Marine Budget โฌ157.7m total funding for the fisheries sector