AT cuts for the hospitality and construction sectors headline a budget which will prioritise business over the pockets of individual voters.
There will be a focus on capital spending and enterprise instead of any cost of living package or income tax cuts.
Negotiations for Budget 2026 have been the most difficult in years with Ministers burning the midnight oil to get their packages signed off on by Paschal Donohoe and Jack Chambers.
The tax package will see a VAT rate cut for the hospitality sector from July 1st, VAT cuts for new build apartments and the retention of the reduced VAT for energy and the renters tax credit at its current rate.
Mortgage interest relief is being extended into next year before being phased out in 2027.
There will be money for hiring up to 1,000 new gardai, 860 special education teachers and the deployment of 1,700 SNAs.
The income disregard for the carers allowance will be raised to 1,000 euro per person per week and there will be a permanent cut to student fees of €500.
A double Christmas bonus is expected on social welfare while core rates will increase by €10.
The childcare budget is being increased by half a billion euro with a focus on creating more places - but last minute talks to reduce fees were taking place last night.
All in all a tighter budget than in recent years, but one that is still spending more than the Government's economic watchdog would like.
