Across the day on WLR, we’ll have up-to-date Budget 2027 coverage across our on-air and online channels, in association with EY Waterford.

Follow our live blog below for the latest announcements, key measures and reaction as Budget 2027 unfolds.

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19:50 — Cummins says Budget will help Waterford workers and families “get ahead”

Waterford Minister of State John Cummins has welcomed Budget 2027, saying it will help working families and workers across the county while easing some cost-of-living pressures. He highlighted the rise in the higher-rate income tax threshold to €46,500, childcare fees capped at €550 per month, the Rent Tax Credit increasing to €1,150, and Help to Buy rising to €35,000. Minister Cummins also pointed to increases in pensions, Fuel Allowance and carers’ payments, alongside additional funding for housing, education and public services. He said the Budget was about “rewarding hard work so people can get ahead, not just get by.”

18:31 — Hauliers welcome Budget supports but say further action is needed

The Irish Road Haulage Association has welcomed a number of measures announced in Budget 2027, including the extension of the Diesel Rebate Scheme until the end of 2026, continued fuel excise reductions into spring 2027 and an additional two months of payments under the Road Transporters Support Scheme before Christmas. IRHA President Ger Hyland said the measures would provide relief for small and medium-sized hauliers facing high fuel costs and could help limit pressure on consumer prices. However, the association expressed disappointment that proposed targeted biofuel supports were not included in the Budget. The IRHA had sought rebates for blended biofuels and for operators using 100% HVO as an alternative to diesel. Mr Hyland said Transport Minister Darragh O’Brien had committed to working with the sector over the coming year on measures to encourage greater use of biofuels. He described the Budget as providing hauliers with “something to work with”, while saying further measures would still be needed to support the sector’s competitiveness and transition towards lower-emission fuels.

17:40 — ASTI says Budget fails to address key pressures in schools

The Association of Secondary Teachers in Ireland has criticised Budget 2027, saying it does not go far enough on teacher pay, class sizes or investment in second-level education. ASTI General Secretary Linda Kelly said the measures announced would not resolve the union’s current pay dispute, while President Richie Bell said the increase in the second-level capitation grant was insufficient. The union also raised concerns over large class sizes and said more detail is needed on what additional special-education teachers will mean for individual schools. ASTI says it will issue a further response once the full education details are available.

17:35 — Budget leaves Waterford workers and families worse off, again – McGuinness

Waterford Sinn Féin TD Conor McGuinness has criticised Budget 2027, arguing that it does not do enough to ease cost-of-living pressures or deliver the investment Waterford needs. Deputy McGuinness said workers, renters, students and people with disabilities had been left with insufficient support, while highlighting continued concerns around housing, local services and infrastructure. He also said Waterford needs greater certainty around investment in University Hospital Waterford, the N25, BusConnects Waterford, community facilities and the delivery of affordable and social housing. McGuinness contrasted the Government package with Sinn Féin’s alternative proposals, which included changes to USC, home-heating costs, energy supports and additional measures for renters and housing.

16:10 — Aontú criticises Government response to fuel costs

Aontú leader Peadar Tóibín has accused the Government of doing very little to tackle high fuel and energy costs. He said the Budget offers little support to people driving to work, farmers facing agricultural diesel costs or hauliers transporting goods around the country. Mr Tóibín said many people had expected greater reductions in carbon taxes and the cost of home heating oil and gas, arguing that energy costs have been one of the biggest pressures facing households in recent months. While welcoming investment in MetroLink, he questioned whether the project would be delivered efficiently, pointing to delays and cost overruns associated with the National Children’s Hospital. He also criticised the Government’s new investment measures, saying many households are more concerned about making ends meet than having money available to invest. Mr Tóibín said the Government had failed to adequately respond to public concerns over energy costs and predicted many people would be angry with its response.

15:55 — Rural pubs welcome €15 million support package

The Vintners’ Federation of Ireland has welcomed a new €15 million support package for rural pubs announced in Budget 2027. VFI CEO Pat Crotty described the announcement as a “vote of confidence in our rural pubs” at a time when publicans are dealing with significant increases in costs. He said the funding would provide some much-needed breathing space for smaller rural pubs, adding that more than 2,200 pubs have closed across Ireland since 2005. Mr Crotty said while challenges remain for the sector, today is a positive day for rural pubs and the communities they serve. Source: Vintners’ Federation of Ireland reaction, reported by Business Plus and the Southern Star.

15:45 — Budget falls “far short” for struggling families – Independent Ireland

Independent Ireland leader Michael Collins has criticised the Budget, saying the measures announced do not go far enough to ease the pressure facing families. Deputy Collins said some of the measures will provide limited relief but claimed the overall package fails to match the scale of difficulties facing households. He pointed to the cost of housing, energy, transport and everyday essentials as areas where families continue to face significant financial pressure. Source: Independent Ireland leader Michael Collins, reported by the Southern Star.

15:30 — €500 disability payment “falls short” – Inclusion Ireland

Inclusion Ireland has criticised the new €500 Cost of Disability payment announced in Budget 2027. The payment is expected to benefit around 240,000 people receiving long-term disability payments and will be paid in January. However, Inclusion Ireland says the payment works out at just €9.62 per week when spread across the year. CEO Derval McDonagh welcomed the Government’s recognition of the additional cost of living with a disability but said €500 does not reflect the reality facing disabled people and their families. The organisation says it now wants a commitment to a meaningful and permanent Cost of Disability payment. Source: Inclusion Ireland CEO Derval McDonagh, reported in post-Budget coverage this afternoon.

15:20 — One-parent families need more support – One Family

One Family has said the measures announced in Budget 2027 do not go far enough for one-parent families living in poverty. CEO Karen Kiernan said the measures would not keep pace with inflation. She welcomed the expansion of access to childcare supports but criticised the fact that reductions in childcare costs will not take effect for another 11 months. One Family says the Budget fails to deliver the public childcare system it believes one-parent families need. Source: One Family CEO Karen Kiernan, reaction reported following the Budget announcement.

15:10 — Sinn Féin brands Budget an “insult to workers”

Sinn Féin finance spokesperson Pearse Doherty has strongly criticised Budget 2027, describing it as an “insult to workers”. Responding to the Government’s measures in the Dáil, Deputy Doherty said the majority of workers would not receive the maximum €750 benefit highlighted by the Government from its income tax changes. He claimed more than 1.5 million workers would receive less than €250 in tax relief. The Donegal TD also criticised the Government over the housing crisis, highlighting the number of children currently living in emergency accommodation. Source: Pearse Doherty’s Budget response in the Dáil, reported in live Budget coverage by national media including RTÉ and the Irish Sun.

14:49 — Jack Chambers concludes Budget speech

Public Expenditure Minister Jack Chambers has concluded his Budget 2027 speech in the Dáil.

14:47 — Public emergency warning system to be developed

Funding is being provided for the development of a public warning system for emergency alerts.

14:45 — €34.4 million for Basic Income for the Arts

The Basic Income for the Arts scheme is to receive €34.4 million.

14:43 — Funding announced for sport and major events

League of Ireland academies are to receive €4 million. The Gaelic Players Association will receive an additional €1 million, while €1 million is also being allocated to a hurling and camogie academy initiative. A further €22 million is being provided towards hosting the 2027 Ryder Cup and the 2028 European Championships.

14:41 — €200 million for Shared Island projects

A further €200 million is being provided for Shared Island projects. The funding includes support for the Narrow Water Bridge and a new teaching building at Ulster University.

14:39 — €855 million for international cooperation

A total of €855 million is being allocated to international cooperation. The funding will include Irish Aid and trade diversification programmes.

14:37 — Defence Forces to recruit 850 additional members

The Permanent Defence Force is to receive 850 additional members. Further investment is also planned for new helicopters, military radar, maritime surveillance and cyber security.

14:35 — 1,000 additional Gardaí to be recruited

Funding is being provided for the recruitment of 1,000 additional Gardaí.

14:32 — Additional €1.6 billion for health spending

An extra €1.6 billion is being allocated to current health expenditure. The package includes funding for increased HSE pay, expanded CAMHS funding and an additional 1.8 million home-support hours. Free contraception is also being extended up to the age of 37.

14:29 — Student contribution reduced and SUSI grants increased

The student contribution fee is to be reduced by €150. SUSI maintenance grants will also increase by 4.5%.

14:27 — Funding allocated to relocation of National Maternity Hospital

14:27 — More than 2,300 additional SNAs announced

A total of 2,339 additional Special Needs Assistants are to be provided next year. The education system will also receive 1,353 additional teachers.

14:25 — Additional school funding announced

Capitation grants for schools are to increase by €17 million. An additional €2 million is also being provided for the DEIS+ programme.

14:23 — Extra disability residential and respite supports announced

An additional 489 residential care packages are being provided for people with disabilities. A further 191,000 hours of respite care are also being funded.

14:20 — Childcare fees capped at €550 per month

Maximum childcare fees are to be reduced to €550 per month for children up to Senior Infants. The Government says the measure will save parents €2,220 per child each year.

14:18 — Working Family Payment increased

The Working Family Payment is to increase by €30.

14:16 — Fuel Allowance and Living Alone increases announced

Fuel Allowance is to increase by €5. The income threshold for single pensioners is to rise from €534 to €641 per week. The Living Alone Increase is also going up by €3 per week.

14:15 — Home support and personal assistance hours to increase by 191,000

489 residential care packages will be provided alongside 1,500 new day service places.

14:13 — €30.9 billion allocated to social protection

The social protection budget is to reach €30.9 billion. Core social welfare rates, including pensions, are to increase by €10. A new €500 Cost of Disability Payment is also being introduced. The income disregard for Carer’s Allowance is to rise to €1,150 for a single person.

14:10 — €9.4 billion housing budget announced

A total of €9.4 billion is being allocated to housing. The package includes funding for 11,250 new-build social homes, along with thousands of affordable homes. A further €2.2 billion is being provided for HAP and other rental supports.

14:07 — €2.3 billion allocated to Uisce Éireann

Uisce Éireann is to receive €2.3 billion next year. The funding is aimed at strengthening the sustainability of the water supply and supporting further home building.

14:05 — €155 million allocated to circular economy measures

A total of €155 million is to go towards circular economy measures. That includes €47 million for work tackling contaminated waste sites.

14:03 — Boiler scrappage scheme and more retrofit grants announced

A new boiler scrappage scheme is to be introduced under Budget 2027. Additional grants will also be made available for free home retrofitting through SEAI supports.

14:00 — Public Expenditure announcements

Public Expenditure Minister Jack Chambers makes Public Expenditure announcements..

13:50 — Budget speech concludes

Simon Harris has concluded his Budget 2027 speech in the Dáil.

13:45 — Bank levy extended

The bank levy is being extended for another year, with a target yield of €200 million.

13:45 — Cigarette and e-liquid excise increased

Excise duty on a packet of 20 cigarettes is to rise by €1, with a proportionate increase on other tobacco products. Excise on e-liquids will also increase by 20 cent per millilitre.

13:45 — Farm safety tax relief extended

The accelerated wear-and-tear allowance for farm safety equipment is being extended until December 31st, 2029.

13:44 — €1 billion ISIF investment programme announced

The Ireland Strategic Investment Fund is launching a €1 billion programme aimed at supporting the development of the next generation of large Irish companies. Changes are also being made to R&D supports, including additional allowances for subcontracting to third-level institutions, changes around clinical trials and increased payment thresholds.

13:44 — Capital Gains Tax reduced

The standard rate of Capital Gains Tax is to fall from 33% to 31%. The annual threshold for tax relief on donations of heritage items to Irish national collections will also increase from €8 million to €12 million.

13:43 — €15 million support scheme planned for pubs

A €15 million support scheme is to be developed for rural and local pubs, with further details expected in the coming weeks.

13:43 — Childminder tax relief increased

Childminder tax relief is to rise by €5,000 to €20,000.

13:42 — New derelict property tax planned

A new tax on derelict property is to be introduced. A register is due to be published on September 1st, 2027, with the tax set at 7%.

13:40 — Rent Tax Credit and Help to Buy increased

The Rent Tax Credit will increase by €150 to €1,150. The maximum available under the Help to Buy scheme will also rise from €30,000 to €35,000. Rent-a-Room Relief will increase from €14,000 to €16,000 and will be extended to qualifying detached auxiliary dwellings measuring between 32 and 45 square metres.

13:38 — Electric vehicle VRT relief extended

VRT relief for electric vehicles is being extended until December 31st, 2028. VRT rates on higher-polluting vehicles in bands 3 to 20 will meanwhile increase by one percentage point.

13:37 — €2 billion investment announced for EirGrid

A further €2 billion is to be invested in EirGrid. The income tax disregard for households selling electricity generated through microgeneration back to the grid will also increase from €400 to €600 per year.

13:35 — Fuel excise reductions extended

Reduced excise rates on petrol and diesel will remain in place until February 28th, 2027. The reductions will then be restored in four phases up to June 30th, 2027. The NORA levy reduction is being extended until the end of 2026, while the Diesel Rebate Scheme will also continue until December 31st.

13:33 — New State investment account announced

A new State investment account is to open from July 1st, 2027. It will have a €50,000 tax-free threshold, with a 1% contribution tax applying above that level. Annual contributions will be capped at €12,000, while no exit tax will apply. Taxes on investments in offshore funds will also fall from 38% to 35%.

13:32 — Inheritance tax thresholds increased

Inheritance tax thresholds are being raised across all three groups. The Group A threshold will increase from €400,000 to €420,000, Group B from €40,000 to €44,000, and Group C from €20,000 to €22,000.

13:30 — Employer PRSI threshold increased

The weekly threshold for the higher employer PRSI rate is to rise from €552 to €600.

13:30 (06/10) — Income tax, USC and inheritance tax changes announced

The point at which workers enter the higher rate of income tax is to rise by €2,500, while the main tax credits will increase by €125. The Carer Tax Credit is also set to rise by €100, while the entry point to the third USC band will increase by €1,600. Inheritance tax thresholds are also being increased, with the Group A threshold rising from €400,000 to €420,000, Group B from €40,000 to €44,000 and Group C from €20,000 to €22,000.

14:00 (05/10) — Government leaders meeting to finalise Budget package

Government leaders are meeting this afternoon to settle the remaining details of Budget 2027 ahead of its publication. The final scale of income tax reductions and cost-of-living supports remains under discussion. An increase in the income disregard for Carer’s Allowance is expected as part of moves towards reducing the role of means testing. Energy credits have also been discussed, although it remains unclear whether they will form part of the final package.

13:05 (05/10) — Additional supports for farmers and fishing sector

Fuel supports for farmers and fishermen are to be extended under Budget 2027. Funding under the Targeted Agricultural Modernisation Scheme, or TAMS, is also set to increase to support investment on farms. A separate fund is being developed for the fishing industry as the sector deals with the impact of reduced EU fishing quotas.

13:00 (05/10) — €100 culture cards planned for teenagers

Funding has been provided to develop a new €100 culture card for 16-year-olds. The cards are expected to be usable for activities including live music, theatre, cinema and other arts experiences, with a list of participating venues to be developed. The scheme is targeted for rollout towards the end of 2027, with plans to extend it to both 16 and 17-year-olds the following year.

13:00 (05/10) — New supports announced for third-level students

A new fund is to be established to support students who become pregnant while attending college, allowing Students’ Unions to provide financial assistance where needed. SUSI maintenance grants are also set to rise by 4.5%, an increase worth up to €357 per year. Families earning under €120,000 with more than one child attending third level will receive a €750 reduction in the student contribution for each child. The standard student contribution will remain at €2,500.

Tax, Business Supports, Excise Duty and Social Welfare:

• Standard-rate income tax cut-off point to increase by €2,500 to €46,500.
• Main tax credits to increase by €125.
• Home Carer Tax Credit to increase by €100.
• Entry point to the 3% USC band to increase by €1,600.
• Weekly threshold for the higher employer PRSI rate to rise from €552 to €600.
• Inheritance Tax Group A threshold to increase from €400,000 to €420,000.
• Inheritance Tax Group B threshold to increase from €40,000 to €44,000.
• Inheritance Tax Group C threshold to increase from €20,000 to €22,000.
• A new State Savings and Investment Account will open on July 1st, 2027.
• The account will have a €50,000 tax-free threshold.
• A 1% tax will apply to the value of the account above €50,000.
• Maximum annual contributions will be €12,000, with no minimum contribution.
• No exit tax will apply to the new investment account.
• Tax on investments in offshore funds to fall from 38% to 35%.
• Capital Gains Tax to fall from 33% to 31% for small businesses.
• The Bank Levy is being extended for another year, with a target yield of €200 million.
• Changes are being made to the corporation tax regime.
• A number of R&D changes are planned, including increased support for subcontracting to third-level institutions, changes relating to clinical trials and increased payment thresholds.
• The Ireland Strategic Investment Fund is launching a €1 billion investment programme to support the growth of Irish companies.
• €15 million is being provided for a new support scheme for rural and local pubs, with details to be developed.
• Tax-relief threshold for donations of heritage items to Irish national collections to increase from €8 million to €12 million.
• Excise duty on a packet of 20 cigarettes to increase by €1, with a proportional increase on other tobacco products.
• Excise on e-liquid products to increase by 20 cent per millilitre.
• No increase in alcohol excise.
• Reduced excise rates on petrol and diesel will remain until February 28th, 2027.
• Fuel excise reductions will then be restored in four phases up to June 30th, 2027.
• NORA levy reduction extended until December 31st, 2026.
• Diesel Rebate Scheme extended until December 31st, 2026.
• Carbon tax on kerosene and natural gas to be reduced to €48.50 per tonne of CO₂ for the lifetime of the Government.
• Two scheduled Carbon Tax increases will still take place next year, in May and October.
• Social Protection budget of €30.9 billion.
• Core weekly social welfare payments, including pensions, to increase by €10.
• A new €500 Cost of Disability Payment for people receiving long-term disability payments.
• Carer’s Allowance income disregard to increase to €1,150 for a single person and €2,300 for a couple.
• Fuel Allowance to increase by €5 per week.
• Income threshold for single pensioners to rise from €534 to €641 per week.
• Living Alone Increase to rise by €3 per week.
• Working Family Payment weekly income thresholds to increase by €30.
• Child Support Payment to increase by €6 per week, bringing payments to €64 for children under 12 and €84 for children aged 12 and over.
• Fuel Income Support Scheme to be extended for five months.
• €855 million for international cooperation, including Irish Aid and trade-diversification programmes.

Housing:

• Overall housing budget of €9.4 billion.
• Funding for 11,250 new-build social homes.
• Thousands of additional affordable homes to be delivered.
• €2.2 billion for HAP and other rental supports.
• Rent Tax Credit to increase by €150 to €1,150.
• Help to Buy support to increase from €30,000 to €35,000.
• Rent-a-Room Relief tax-free threshold to increase from €14,000 to €16,000.
• Rent-a-Room Relief will also be extended to qualifying detached auxiliary dwellings measuring between 32 and 45 square metres.
• A new 7% Derelict Property Tax is planned.
• A register of relevant derelict properties is due to be published on September 1st, 2027.
• €2.3 billion is being allocated to Uisce Éireann next year.
• Uisce Éireann funding is aimed at strengthening the sustainability of water supplies and helping support increased home building.
• A new boiler scrappage scheme is being introduced.
• Additional grants will be available for free home retrofitting.

Education and Childcare:

• A new financial-support fund will be established for students who become pregnant while attending college.
• The fund will allow Students’ Unions to provide assistance to students experiencing financial difficulty because of pregnancy.
• SUSI maintenance grants will increase by 4.5%, worth up to €357 extra per year.
• Families earning less than €120,000 with more than one child in third-level education will receive a €750 reduction in the student contribution per child.
• The student contribution will be permanently reduced by €150, from €2,500 to €2,350.
• A new €100 culture card is being developed for 16-year-olds.
• The culture card is intended to cover areas including live music, theatre, cinema and the arts.
• The culture-card scheme is expected to begin towards the end of 2027.
• It is then planned to be offered to both 16 and 17-year-olds the following year.
• Maximum childcare fees will be capped at €550 per month for children up to Senior Infants.
• The childcare measure is expected to save parents €2,220 per child per year.
• Childminder tax relief will increase by €5,000 to €20,000.
• School capitation grants will receive an additional €17 million.
• An extra €2 million will go towards the DEIS+ programme.
• A €56 million increase in special-education funding will support additional staff.
• 2,339 additional SNAs are to be provided next year.
• 1,353 additional teachers are also being funded.
• €34.4 million is being provided for the Basic Income for the Arts scheme.
• €4 million is being allocated to League of Ireland academies.
• The Gaelic Players Association will receive an additional €1 million.
• €1 million is being provided for a hurling and camogie academy initiative.
• Additional high-performance sports funding is being provided ahead of the Los Angeles Olympics.
• Almost €22 million will support Ireland’s hosting of the 2027 Ryder Cup and preparations for Euro 2028.
• €200 million is being provided for Shared Island projects.
• Shared Island funding includes the Narrow Water Bridge and a new teaching building at Ulster University.

Health:

• An additional €1.6 billion is being provided for current health expenditure.
• Funding includes increased HSE pay expenditure.
• A separate €1.7 billion is being allocated to health infrastructure projects.
• Health infrastructure funding includes the relocation of the National Maternity Hospital.
• Free contraception will be extended to people aged up to 37.
• Increased funding is being provided for CAMHS.
• An additional 1.8 million home-support hours will be provided.
• 33,000 additional hours of free counselling will be provided for men, young people and the LGBTQ+ community.
• 489 additional residential care packages will be provided for people with disabilities.
• 191,000 additional respite-care hours will also be funded.
• A new vehicle adaptation scheme is to be developed for people with mobility needs.

Transport and Infrastructure:

• €23.3 billion will be spent on capital investment next year.
• That represents an increase of €1 billion on this year.
• A new Public Spending Efficiency Taskforce is to be established.
• €6 billion is being allocated between 2027 and 2030 towards the delivery of MetroLink.
• €4.2 billion is being allocated for transport investment.
• Transport funding includes DART+, BusConnects and Cork commuter rail projects.
• It also includes projects such as the Adare Bypass and Galway Ring Road.
• €2 billion is being invested in EirGrid.
• VRT relief for electric vehicles is being extended until December 31st, 2028.
• VRT rates on higher-polluting cars in bands 3 to 20 will increase by one percentage point.
• The Cycle to Work Scheme is to be reviewed with the aim of increasing uptake.
• The TaxSaver commuter scheme will also be reviewed.
• The income-tax disregard for households selling electricity generated through microgeneration back to the grid will increase from €400 to €600 per year.
• €1.3 billion is being provided to support climate measures.
• Climate funding includes retrofit grants and the new boiler scrappage scheme.
• €155 million is being allocated towards the circular economy.
• Of that, €47 million will go towards tackling contaminated waste sites.
• €2.3 billion is being allocated to Uisce Éireann for water and wastewater infrastructure.
• Funding is being provided to develop a public warning system for emergency alerts.

Defence:

• Funding is being provided for the intake of 850 new Permanent Defence Force members.
• Investment will be made in new military helicopters.
• Additional spending is planned on military radar.
• Further investment will be made in maritime surveillance.
• Funding will also go towards cyber security.
• Funding is being provided to recruit up to 1,000 trainee Gardaí.
• The Garda recruitment is expected to bring the force to more than 15,000 members next year.

Farming:

• Fuel supports for farmers and fishermen are to be extended.
• TAMS funding will increase to support farm capital development.
• A new fund is being developed to support the fishing sector, following the impact of falling EU fishing quotas.
• The accelerated Wear and Tear Allowance for farm safety equipment is being extended until December 31st, 2029.
• An additional €31 million is being allocated for a new fertiliser scheme.
• Fuel Income Support for farmers is being extended.
• The Diesel Rebate Scheme is being extended until December 31st, 2026.