ax measures
- 9% VAT on gas and electricity to 31 December 2030
- 9% VAT on food, catering and hairdressing services from 1 July 2026
- increase in Research and Development Tax Credit to 35%
- 9% VAT on sale of apartments
- enhanced Corporation Tax Deduction for Apartment Construction Expenses
- expansion and enhancement of Living City Initiative
- increase in the USC Middle threshold by €1,318
- decrease in Tax on Certain Investments to 38%
- extend Rent Tax Credit to 31 December 2028
- increase in the Excise Duty and VAT on a pack of cigarettes by €0.50
- increase in lifetime limit for revised entrepreneur relief to €1.5 million
- extension of the tax deduction for manufacture of Uilleann Pipes and Irish Harps
