Your guide to Budget 2025

This guide provides a high-level overview of Budget 2025.

It aims to explain how money will be raised and spent in 2025.

• payment to recipients of the Carer’s Support Grant, Disability Allowance, Blind pension, Invalidity Pension and Domiciliary Care Allowance (one payment per individual)

• €125 Increase in the Main Tax Credits
• €2,000 Increase in the Standard Rate Cut-off Point
• €150 Increase in the Home Carer Tax Credit
• €150 Increase in the Single Child Carer Credit
• €300 Increase in the Incapacitated Child Tax Credit
• €300 Increase in the Blind person Credit
• increase in the USC middle threshold by €1,622
• reduction in the 4% USC rate to 3%
• increase in the Rent Tax Credit from €750 to €1,000
• increase in the Excise Duty and VAT on a pack of cigarettes by €1
• VAT on Heat Pumps decreased to 9%
• Sea-going Naval Personnel Tax credit extension

• introduction of 495 new beds to our health service, bringing the total number of hospital and community beds to 18,000
• increased access to IVF and HRT free of charge
• 1,600,000 additional home support hours
• a €12 increase in the weekly main social welfare rate for working age recipients and pensioners
• a comprehensive carer’s package: Increases to the Means Tests Disregard, Domiciliary Care Allowance, Carer’s Support Grant, and a Fuel Allowance
• extending the Hot School Meals programme to all primary schools in 2025 and introduction of a school meals holiday hunger pilot project
• 10,000 new-build social homes
• 10,000 new tenancies supported through the Housing Assistance Payment and Rental Accommodation Schemes
• €100 million for grants to adapt the homes of older people and people with a disability and to implement recommendations from the review of these schemes
• €186 million to support the regeneration and rejuvenation of our towns and cities under the Urban Regeneration and Development Fund
• €400 million to accelerate the roll-out of the National Broadband Plan
• €235 million helping to support the revitalisation of rural Ireland through infrastructure and schemes
• €716 million to support sustainable farming through areas of natural constraint, forestry, organic farming and other schemes
• continued rollout of the BusConnects programme in our cities and more town bus services
• a new Search and Rescue contract for the Irish Coast Guard allowing for significantly improved services to protect and save lives
• €1 million per day investment in cycling and walking infrastructure
• fare initiatives on public transport, including the Young Adult Card and the ninety-minute fare, continued to end of 2025
• extension of free child fares on Public Service Obligation services, to include children aged 5-8 years for the first time
• €30 million for a new tillage scheme supporting farmers to plant their field grown crops
• €8 million to enhance payment rates on the Beef Welfare Scheme
• €10 million for animal health measures improving biosecurity
• €22 million for the continuation of the National Sheep Welfare Scheme into 2025
• almost €380 million to arts and culture
• €231 million to sports which will benefit clubs and organisations in every corner of the country
• significant increase in funding for the Irish Prisons Service, which includes provision for up to 350 additional staff
• funding for the recruitment of up to a further 1,000 Gardaí and 150 Garda civilian staff next year
• €7 million for organisations providing supports to victims of domestic, sexual and gender- based violence
• funding for the recruitment, training and support of a net increase of 400 military personnel
• highest ever allocation to official development assistance
• €13 million to help integrate migrants from Ukraine into local communities
• additional €25 million to the Community Recognition Fund for upgrades to sports facilities, community centres, parks, walking trails and playgrounds
• extension of the Free Schoolbooks initiative to all senior cycle pupils in recognised post primary schools within the free education scheme
• €78 million to support the continued growth of the craft apprenticeships system to 6,800 apprentice registrations
• €1.3 billion will support 350 school building projects currently underway as well as a further 200 new school projects
• 768 additional special education teachers and 1,600 more Special Needs Assistants
• the rollout of supports to allow schools become smartphone free areas throughout the school day