Key Environmental, Agricultural and Climate Policy Actions in Ireland

Ireland’s Budget 2026 strengthens national efforts in environmental protection, agricultural sustainability and climate action.

Key Developments in Ireland’s Healthcare System

Key Housing Policy Changes in Ireland

Ireland’s Budget 2026 introduces a comprehensive set of measures aimed at increasing housing supply, supporting renters and homeowners, reducing construction-related tax burdens, and expanding long-term rental options.

Key Employment-Related Changes in Ireland

Ireland’s Budget 2026 introduces a range of measures aimed at strengthening the labour market, improving employment conditions, and supporting workforce development across key sectors of the economy. Below are the main updates under the Employment category.

A comprehensive overview of updated tax policy and its impact on businesses and individuals

A Comprehensive Overview of Payments, Supports, and Social Protection Reforms

Ireland’s Budget 2026 introduces a wide range of measures aimed at strengthening the social protection system and improving the standard of living for citizens.

Introduction

Starting in 2025, Ireland will introduce the Auto Enrolment Pension Scheme (AEPS), a new mandatory pension system designed to ensure that more workers save for retirement.

The Value-Added Tax (VAT) invoice must show:

• the date of issue
• a unique sequential number
• the supplier’s full name, address and registration number
• the customer's full name and address

Key Characteristics:

1. Unlimited Liability of Shareholders: In Unlimited Companies (UC), shareholders have unlimited liability for the company’s debts. This means that if the company faces financial difficulties or is liquidated, shareholders are obligated to cover all debts and liabilities, even using their personal assets. This is in contrast to limited liability structures (such as LTD or PLC), where shareholder risk is limited to the amount they have invested in shares.