Sinn Féin would introduce Solidarity Tax of 3% on individual incomes above €140,000 and remove tax credits on a tapered basis on individual incomes over €100,000. - source: party

Our focus is on increasing taxes on wealth rather than income, but that if income taxes are to rise, it should be borne by those on the highest incomes. Ireland is a relatively low-tax country compared to our European counterparts. - source: party

People on the highest incomes should contribute more. The Social Democrats would phase out tax credits for the highest earners, beginning with those who earn in excess of €108,000 pa. - source: party

We do not believe that there is a need to increase the tax rate on those over 100,000 at this time. This may change at a different stage of the economic cycle. We do need to look at the range of tax reliefs that are used by those with assets of over €10m. - source: party

We will phase out USC, and abolish carbon taxes, inheritance tax and local property tax. These changes will be applicable across all tax brackets, and will not require conservative-style austerity in order to achieve. - source: party

Ireland’s income tax system is already one of the most progressive in the world – those who earn most pay the most in taxes. But we also need to ensure that we are rewarding work and that high marginal tax rates don’t discourage skilled workers or impact on our competitiveness. - source: party

Fianna Fáil’s tax policy supports low- and middle-income earners. The top 10% of earners pay 60% of all income tax. OECD data shows our tax and social welfare system contributes substantially to income redistribution and reductions in income inequality. - source: party

Last year, the USC raised €5.4bn. It is an important source of revenue for the State which is used to pay for the services on which we all depend. However, Fine Gael will continue to cut taxes, including the USC, for workers and employers. - source: party

While Fianna Fáil supports helping people through tax reforms and reductions, abolishing USC would narrow the tax base and remove €5 billion revenue, which is essential to fund public services. - source: party

The USC remains an important part of a broader Irish tax base. - source: party

The USC raises approx. €5 billion in tax revenue every year, which is critical for the provision of important public services. Those calling for its abolition should say where the €5 billion needed to replace it would come from. - source: party

Aontú seek to significantly reduce the USC over the lifetime of the next Dáil. - source: party

This tax is a legacy of Fianna Fáil crashing the economy. Sinn Féin would abolish USC on the first €45,000 of every workers income. - source: party

Strongly disagree. The Irish State existed before USC, and it will exist long after it. Unlike Fianna Fáil and Fine Gael, the Irish People will not break its promises on this issue - we will get rid of USC. - source: party

Inheritance tax is an important source of income for the State but it already raises more than the international average. Fine Gael is committed to cutting the inheritance tax rate and increasing tax-free thresholds. - source: party

Tax on inheritance should be reduced in line with inflation. House inflation has significantly increased and Tax on inheritance needs to reflect this. - source: party

Inheritance Tax should be abolished in its entirety as a point of principle, however this would not necessitate public spending cuts or higher taxes elsewhere in order to achieve. - source: party

The inheritance tax thresholds in place need to be reviewed in light of the increases in property prices in recent years and we will be doing that regularly. Under no circumstance would public services be cut to fund it. - source: party

Sinn Féin would maintain the current threshold of €335,000 for capital acquisitions tax. - source: party

Inheritance tax in Ireland is in line with that in other OECD countries and is an important equality measure. - source: party

Less than 3% ever pay inheritance tax – it is only paid by a minority who inherit relatively large sums. There’s no good reason to tax inheritance, which is received by accident of birth, more favourably than productive activities like work. - source: party

We would not remove child benefit from families, which is an important universal payment. However, the Social Democrats have always called for energy credits to be more targeted at those who needed it most – low and middle income earners. - source: party

Fine Gael provides universal supports, such as the energy credits, because the increases in the cost of living – brought about largely by the Covid-19 Pandemic and the war in Ukraine – impact every household in the country. - source: party

We believe that while the greatest support should be directed to those most in need, the social welfare system should have broad application. - source: party

Child benefit as it currently exists should be universal. There should be a second child benefit which is targeted towards children in low-income families. Electricity Credits are a fraud. Electricity cost in Ireland is the highest in the EU. We need to reduce the cost of electricity asap. - source: party

Fianna Fáil in Government has introduced targeted measures for the less well off, including the Working Family Payment, and have broadened eligibility criteria for payments such as the fuel allowance. - source: party

Universal payments are very important and can complement targeted measures. Sinn Féin propose increasing Child Benefit and €450 worth of electricity credits this year. - source: party

The parents of children who are financially more or less well off should be treated equally by the state regardless of their upbringing. No parent should be deprived of state supports based off of their immediate need. - source: party

‘Help to buy’ is driving record house price increases and should be phased out, while investment in the provision of genuinely affordable housing is massively increased. The Social Democrats have a fully costed plan to provide 75,000 genuinely affordable homes. - source: party

Aontú would delete VAT on housing products. We would delete connection charges and utility charges. We would reduce the cost of credit to construction. - source: party

Sinn Féin's priority is increasing the delivery of affordable homes. But we would also support first time buyers financially by exempting them from stamp duty and retaining a more targeted Help to Buy support while we ramp up affordable housing delivery. - source: party

We should do both. Government schemes for first-time buyers have supported the viability and affordability of new housing developments. We will continue doing this while we ramp up supply to improve affordability. - source: party

Both policies can exist concurrently. The Irish People would provide supports to young Irish couples buying their first home, while simultaneously making housing much more affordable by building social housing and tackling demand by ending the mass-immigration crisis. - source: party

Helping people to buy or build their first home is a priority for Fine Gael. The Help to Buy Scheme, introduced by Fine Gael, has supported more than 52,000 people and families to buy or build their first home. - source: party

This is a false choice. We believe in building more homes, reducing costs and supporting people aiming to buy their first home. - source: party

Fine Gael supports vibrant communities across Ireland – urban and rural. In order to have vibrant communities we must enable people to build well-designed, energy efficient homes, subject to sensible conditions, in their local communities. - source: party

People have a right to apply and gain permission for one-off housing where they grew up and we will protect that right. This is critical in rural Ireland and does not conflict with balanced planning. - source: party

Planning reform is an important aspect of solving the housing crisis, both in urban and rural areas. Sinn Féin would increase resources to planning authorities to speed up decisions. - source: party

Local people should be allowed to build and live in their own houses in their own local communities, instead of being forced into ever expanding concrete jungle housing estates by excessive and choking government red tape. - source: party

We should continue to support the development of the centres of our towns and villages, as set out in the Town Centre First policy. We want to focus on supports to ending dereliction in towns and villages. - source: party

Planning guidelines currently already allow for people to build in an area to which they have a legitimate connection. We do not propose to change the rules. - source: party

There needs to be a short-term freeze on rents while housing supply is increased substantially. Sinn Féin would freeze rents for three years. - source: party

Rent Pressure Zone legislation is not working, with the rules routinely being flouted without consequence by some landlords. We need a temporary three-year freeze to provide relief to renters and allow supply to increase. - source: party

We effectively already have a rent freeze in real terms, due to the Rent Pressure Zone capping increases to inflation or 2% per year. This balances the need to both protect renters and encourage supply. - source: party

It should be introduced. The ESRI then need to measure scientifically if it does indeed lead to a reduction in rental properties. If it does then it should be reversed. - source: party

A rent freeze should only be used in emergency situations – such as during Covid-19. In all other times, rent freezes – not to be confused with rent controls – reduce the number of homes available to rent and do not benefit anyone. We are in favour of rent pressure zones. - source: party

A rent freeze would directly reduce the number of homes for rent. The best way to reduce and stabilise rents is to increase supply and accelerate delivery of housing for the private and social rental sectors. - source: party

A rent freeze would lead to tenants being evicted from their rented properties en-masse. It would also lead to an exodus of small landlords from the market, with large vulture funds monopolising the market. Instead, build more housing and ban vulture funds and tackle the mass-immigration crisis. - source: party

Sinn Féin propose abolishing LPT and replacing the monies lost with Exchequer funding for local councils. - source: party

Councils should be funded adequately from central government. Income tax is more progressive than a Home Tax. - source: party

The Local Property Tax flies in the face of the idea of private property as a concept. As the party of private home ownership, we will scrap this ludicrous tax. - source: party

Funding our city and county councils so that they can provide the services which we all need is crucial. The Local Property Tax raises more than €550 million per year. Following a review of the LPT in 2021 by Fine Gael, the majority of householders saw either a decrease or no change. - source: party

Property taxes form part of balanced tax systems in all advanced economies. Ireland’s far left is the only one in the world which opposes this tax. - source: party

This is an essential factor in allowing Local Authorities to provide services to people around the country, and is the closest thing Ireland has to a tax on wealth, albeit at a very low rate. - source: party

Property Tax is an important part of a broad tax base in all developed countries, and local authorities need it to provide important services and amenities. Property ownership is a manifestation of wealth, which is impossible to move offshore. - source: party

Ireland has had decades of focusing on unsustainable roads development without a consequent investment in public & active transport to provide people with real choice. We need to continue to invest in it. - source: party

We need a strong modal shift in transport use to create a more sustainable society and to meet our climate targets. Directing infrastructure investment towards public transport is the most equitable way to help people move around. - source: party

An effective transport system in Ireland involves both roads and public transport. Fine Gael is committed to expanding our public transport system – trains, luas and buses – as well as improving connectivity through new strategic roads and maintaining existing ones. - source: party

The provision of public transport is vital to the green transition and to developing rural Ireland. We need better connectivity and capacity of public transport. This should be the priority, but maintenance and improvement of roads is extremely important also. - source: party

Both need to happen in tandem. One of the big weaknesses of this government has been the inability to build transport infrastructure. - source: party

Both are possible and desirable. Ireland needs increased rail links, high speed rail as well as an end to single rail lines. We also need a metro system for Dublin city, as well as a proper public transport connection with Dublin airport. Bus lines also need to begin serving rural villages again. - source: party

There is a pressing need to develop public transport infrastructure, which is vital to curbing emissions and placing us on a sustainable path. However, investment in roads is essential. It is not a case of one over the other. - source: party

As an island nation, air connectivity is vital for jobs, employment, investment, tourism and transport. - source: party

Our objective is to ensure that connectivity to/from Ireland continues to grow, including via Cork and Shannon airports, which can take more passengers. We will continue meeting with stakeholders and explore fresh proposals to resolve Dublin airport cap impasse. - source: party

As an island, air travel is important to our economy and tourism sector. Capacity should be built up in our regional airports, but we should not limit Dublin airport’s potential. - source: party

Further options for the decentralisation of Irelands aviation traffic should also be explored. Furthermore, we will end the process of fraudulent asylum seekers flying into Dublin Airport and dumping their passports, which will significantly reduce unnecessary traffic. - source: party

Aontú are not opposed to the passenger cap being lifted but, Ireland exists outside the M50 and hundreds of thousands of passengers using Dublin are coming from the hinterlands of Cork, Shannon and Knock airports. We need more flights into these international airports. - source: party

This is a live planning issue and a decision for Fingal County Council. - source: party

There is significant capacity in Shannon and Cork Airports that is going unused, while the infrastructure around Dublin Airport is not sufficient to allow for huge expansion. This is a great opportunity to encourage more balanced regional development. - source: party

Monies raised by the Carbon Tax fund vital just transition measures. Budget 2025 allocated a record €469 million from the Carbon Tax for residential and community energy upgrades, including the Warmer Homes Scheme for those at risk of energy poverty. - source: party

The carbon tax mechanism has delivered significant incentive and revenues for the green transition in Ireland, providing a clear signal from government regarding our direction of travel towards a sustainable future. - source: party

Carbon taxes can be an important policy to encourage behavioural change, but government must provide accessible alternatives in transport and energy, otherwise such taxes just become penal for people who have no options. - source: party

Carbon tax helps promote a move away from fossil fuels to cleaner, renewable energy. Fine Gael has ensured that money raised by the Carbon Tax is ring-fenced for measures like retrofitting, the fuel allowance, and farmer environment schemes. All these matters should be considered every year. - source: party

Sinn Féin would revoke all further planned increases to carbon taxes because they simply punish ordinary people for whom the alternatives are unavailable and/or unaffordable. Instead we will extend the reduced rate of Excise Duty for petrol and diesel, bringing forward new proposals on energy use. - source: party

Carbon taxes should not be increased when fuel prices are so expensive. The cost of fuel on the consumer must be taken into account. Also many people still have no public transport alternatives. Carbon Tax increases without alternative transport are punitive. - source: party

Strongly disagree, and we will abolish this insane totalitarian money grab, and will opt out of paying any self-imposed EU fines for not meeting it's arbitrary and undesirable "goals". - source: party

Ireland’s waterways are in an appalling condition and agricultural pollution is the main reason. Government has been leading Irish farmers off a cliff by pretending the nitrates derogation can continue indefinitely. Farmers must be supported to farm more sustainably. - source: party

It’s not something to ‘give up’. The Nitrates Derogation will come to an end at some stage. We should prepare for that eventuality by increasing resources and schemes to advise, guide, support and enforce the Nitrates Action Programme. - source: party

Ireland is a special case, and the Irish People know far better than politicians in Brussels how we should be treating our land. Measures to control and reduce nitrogen losses should be domestic laws, climate friendly, and would only be necessary in certain parts of Ireland. - source: party

Fine Gael will work to keep the Nitrates Directive which is important for Ireland’s grass-based farming model. We will work with stakeholders to develop practical solutions that benefit farmers and food businesses and will set up a new Cabinet Committee on Water Quality. - source: party

Fianna Fáil is absolutely committed to working in every way possible to retain the derogation. We are robustly advocating the valid geographical reasons why Ireland’s derogation should be continued and the work underway on farms to ensure water quality improves. - source: party

Sinn Féin in government will protect and improve our water sources and Ireland’s family farmers, including defending the Nitrates Derogation. - source: party

The herd must reduce in size to meet climate obligations. Pretending otherwise harms, not helps, farmers. We would use financial incentives to encourage voluntary herd reduction over time in line with environmental targets and the carrying capacity of the land. - source: party

Green Party policy focuses on all aspects to improve the sustainability of Irish farming, such as new practices like silviculture, mixed farming, and organics, as well as reductions in emissions from fertiliser. - source: party

Fine Gael is committed to supporting farmers and agri-businesses to provide safe and nutritious food for home and abroad. Moreover, we’re committed to helping farmers do this in environmentally-friendly ways, recognising that farming is dependent on a stable climate. - source: party

Agriculture emissions are falling steadily (down 2.6% in Q1 2024 on Q1 2023). Our focus is on implementing the other measures, such as ACRES; an agri-environment climate scheme, a results-based scheme which rewards farmers for the good work they do. - source: party

Sinn Féin is committed to working with farmers in Ireland to tackle the challenges of climate change. We will ensure that farmers are assisted with taking action to meet environment and biodiversity targets - source: party

Farm incomes are on the floor. The market is distorted. Factories and supermarkets are making massive profits while pushing down farm prices. This forces farmers to stock higher. A fair share of food profits will make farming more economically and environmentally sustainable. - source: party

Strongly disagree. A ridiculous, dangerous concept that should have no place being implemented in this country, and will only continue to drive farmers out of the profession. - source: party

Natural gas is a transition fuel to help us on our journey to net zero carbon emissions. To ensure energy security, some infrastructure such as an LNG terminal, may be necessary in the short to medium term. - source: party

The threat to energy security was laid bare when Russia illegally invaded Ukraine, causing supply disruption across Europe. We are not switching back to commercial LNG facilities. Any facility would be temporary, security, State-led and could not breach climate policies. - source: party

Ireland is the only country in Europe without a gas reserve, The Russian invasion of Ukraine has shown how dangerous this is. Aontú does not support fracked gas. - source: party

Agree, however all gas fields in Irelands territorial waters should be publicly owned and not sold off to foreign investors. - source: party

Sinn Féin is opposed to commercial LNG infrastructure resulting in fossil fuel lock-in. The state must ensure energy security. Transitioning to renewable energy must be the priority. - source: party

We will always stand firmly against the development of a commercial LNG facility in Ireland. We will seek to secure our electricity supply not with LNG backup, but with increased renewable energy generation, interconnection, and long-duration storage - source: party

Investment in energy infrastructure should focus on exploiting our reserves of wind and solar energy, not locking in fossil fuel-dependent technology long term. We must significantly ramp up renewable energy and become world leaders in clean energy and its storage. - source: party

We have consistently advocated against the three day waiting period as unnecessary and unkind. - source: party

An expert report into our abortion law, published 18 months ago, recommended a number of reforms. The Government sat on this report. We would implement its recommendations in full as a priority. - source: party

This issue is currently under consideration following a review of the legislation which was introduced following the referendum on the 8th amendment. - source: party

Fianna Fáil allows all its representatives to decide their own position on matters such as this which raise many deeply personal and ethical questions. - source: party

The priority should be ensuring access to abortion is available for the range of circumstances currently legally provided for. That is what the public voted for in the 2018 referendum. - source: party

Aontú supports the right to life for everyone. 85% of abortions are for socio economic reasons. Many mothers feel that they do not have a choice to have their children. Aontú seek to ensure that all mothers have the economic confidence to be able to raise their children to their full potential. - source: party

Strongly disagree. Abortion is the wilful dismemberment and murder of a human being. We will ban this barbaric practice and reinstate the right to life of the unborn. - source: party

Gender quotas for political parties with financial penalties for failure to reach arbitrary targets are a discriminatory power play by larger political parties. They also dismiss a woman's qualifications or suitability for a role and instead place all importance on her biology. - source: party

50% of Aontú’s candidates are women. Which is the best record of any party. We achieved this on the basis of merit. We do not agree with quotas. - source: party

Fine Gael introduced gender quotas to support a more diverse and inclusive Dail, which better reflects Irish society. - source: party

Fianna Fáil supports the gender quota for party’s general election candidate selection. - source: party

Sinn Féin would build incrementally on the gender quota in Dáil elections towards 50% and ensuring at least 30% of Ministers and Junior Ministers are female in line with gender quotas. - source: party

We want equal representation in our politics. We are proud to have the highest female representation in this General Election, with female candidates accounting for 53% of the total. - source: party

Democracy is more effective and more relevant when it is better representative of the diversity of the population it serves. Current low levels of representation of women (and of many minorities) are proof that more needs to be done. - source: party