Budget 2026 — Environment, Farming and Climate Measures

Key Environmental, Agricultural and Climate Policy Actions in Ireland

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

Budget 2026 — Health Measures

Key Developments in Ireland’s Healthcare System

Budget 2026 includes significant increases in healthcare funding, with a strong focus on improving access to medical services, reducing waiting lists, enhancing primary care, and expanding long-term and community-based support.

Budget 2026 — Housing Measures

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.

Budget 2026 — Employment Measures

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.

Ireland’s Budget 2026: Key Tax Changes

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

Ireland’s Budget 2026 introduces a wide-ranging package of tax reforms designed to support economic growth,

Ireland’s Budget 2026: Key Social Welfare Measures

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.

Ireland's Auto Enrolment Pension Scheme: Everything You Need to Know (2025 Onwards)

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.

Asset Classification Guide in Ireland

Assets are resources controlled by a company that provide or are expected to provide economic benefits in the future. In accounting, assets are divided into current (short-term) and non-current (long-term) based on their nature and useful life. Below, we explore their classification, write-off rules, depreciation methods, and tax benefits available in Ireland.

 

1. Asset Classification

Ireland Tax Guide for Self-Employed, Business Owners, and Landlords

In Ireland, tax obligations apply to various categories, including self-employed individuals, owners of significant company shareholdings, and landlords. It is important to understand all nuances that can affect tax liability, reporting requirements, and potential tax reliefs.

 

Self-Employed Individuals:

Postponed VAT Accounting in Ireland

“Postponed Accounting” is a mechanism for businesses in Ireland to manage the VAT on imports from outside the EU, including the UK (except Northern Ireland for VAT purposes), as part of their VAT return. This scheme is designed to support cash flow by allowing businesses to account for and reclaim import VAT in their next VAT3 return, rather than having to pay it upfront at the point of importation. Here is a more detailed explanation based on the guidelines from the Irish Revenue:
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