Question 1

What does the Finance Bill 2025 do?

Accepted Answer

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.

Question 2

What stage is the Finance Bill 2025 at?

Accepted Answer

As of 8 Jan 2026, the Finance Bill 2025 is at Enacted. Once a bill passes every stage in both Houses of the Oireachtas and is signed by the President, it becomes law.

Question 3

Who introduced the Finance Bill 2025?

Accepted Answer

The Finance Bill 2025 was sponsored by Minister for Finance, and was introduced on 16 Oct 2025.

Finance Bill 2025

What this bill does AI · claude-haiku-4-5-20251001

Stage timeline What do these stages mean?

Debates

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