Department of Finance

E-Submissions to the Minister for Decision in relation to the following matters in Budget 2024 a. Increase of 2,000 in income tax SRCOP b. Increase of €100 in the Personal Tax Credit c. Increase of €100 in the Employee Tax Credit d. Increase of €100 in the Earned Income Credit e. Increase of €100 in the Home Carer Tax Credit f. Increase of €100 in the Single Person Child Carer g. Increase of €200 in the Incapacitated Child Tax Credit h. Increase in the 2 per cent band ceiling of USC by €2,840 i. Reduction in the 4.5 per cent band of USC by 0.5 per cent j. Relief for eligible investments in innovative start-ups (angel investors CGT relief) k. Increase in cap on eligible expenditure on Section 481 projects l. Extension and amendment of Help to Buy m. Rental income relief for landlords n. Rent tax credit adjustment o. Vacant Homes tax p. Excise duty increase on cigarettes and other tobacco products q. Introduction of revised Bank Levy r. Adjustment of dates for excise increase on auto fuels s. Extension of 9 per cent VAT rate for gas and electricity t. Increase in rate of vacant homes tax