Finance Bill 2025

What this bill doesAI · claude-haiku-4-5-20251001

• Raises Universal Social Charge 2% ceiling by €1,318 to €28,700 from 2026 onwards; extends reduced USC rate for medical card holders under 70 earning up to €60,000 until end of 2027.
• Extends rent tax credit to end 2028; provides mortgage interest relief for 2025-2026 with maximum relief of €1,250 and €625 respectively based on interest increases since 2022.
• Introduces new Automatic Enrolment Retirement Savings Scheme tax rules: employer contributions exempt from tax; fund income/gains exempt; retirement payments taxed; extends multiple energy and building renovation capital allowances to 2030.

Stage timelineWhat do these stages mean?

1. First Stage34th Dáil

   16 Oct 2025
2. Second Stage34th Dáil

   16 Oct 2025
3. Committee Stage34th Dáil

   22 Oct 2025
4. Report Stage34th Dáil

   26 Nov 2025
5. Fifth Stage34th Dáil

   26 Nov 2025
6. Second Stage27th Seanad

   26 Nov 2025
7. Committee Stage27th Seanad

   2 Dec 2025
8. Report Stage27th Seanad

   9 Dec 2025
9. Fifth Stage27th Seanad

   16 Dec 2025
10. Enacted

    23 Dec 2025

Debates

• Report and Final Stages16 Dec 2025↗
• Committee Stage9 Dec 2025↗
• Second Stage2 Dec 2025↗
• Report and Final Stages26 Nov 2025↗
• Financial Resolutions4 Nov 2025↗
• Second Stage21 Oct 2025↗

Related bills

• Insurance (Disregard of Certain Medical History and Miscellaneous Provisions) Bill 2025Fifth Stage
• Arbitration (Amendment) Bill 2025Fifth Stage
• Microenterprise Loan Fund (Amendment) Bill 2024Cream List
• Protection of Employees (Employers' Insolvency) (Amendment) Bill 2025Enacted
• Mineral Oil Tax (Emergency Cost of Living Reduction) Bill 2026Second Stage
• Housing Loans Regulations (Fresh Start - Buyout) (Amendment) Bill 2026Second Stage