Legislation on budget changes published
Minister for Finance Paschal Donohoe has published the , which gives effect to the taxation measures announced in Budget 2026 earlier this month.
The bill, which runs to 142 pages, also introduces what the Department of Finance describes as “necessary administrative and technical changes” to the tax code.
An has also been published to accompany the bill.
The proposed legislation includes the planned cut in VAT for the hospitality and hairdressing sectors and tax changes linked to the introduction of the auto-enrolment pensions system in January.
Property and business taxes
The bill implements property-related tax changes announced in the budget – including a reduced 9% VAT rate on the sale of apartments and corporation-tax deductions for some apartment-construction costs.
It also gives effect to measures aimed at helping businesses – including an increase in the R&D (research and development) tax credit to 35%.
The bill will be brought through the Oireachtas in the coming weeks.