Labour would phase out tax credits on incomes over €100,000 and introduce refundable tax credits for low earners. We would also index tax credits and bands to an average of inflation and wage growth, to protect salary increases. - 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

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

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

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

Labour will turn USC into a health contribution and ringfence it for our health service but increase bands in line with inflation, to protect workers. Major cuts to the USC will put the public finances at risk. - 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

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

The inheritance tax threshold thresholds are now generous, and further increases will benefit the wealthiest households most – around 3% of the population. Reducing it will take money away that could improve public services which Labour wants to improve first. - 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

Universal payments are important supports. Labour will maintain those and increase the rate. We will introduce a new targeted second tier of child benefit to drastically reduce child poverty, reduce electricity prices, invest in retrofitting and cut energy poverty. - 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

Labour will build over 50,000 homes a year with at least 10,000 of those affordable (and cost rental) priced at up to €400,000 and introduce targeted supports so people on low to middle incomes can buy their own 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

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

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

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

There are clear controls on one off housing. These should be applied and the NPF updated to provide for more compact and clustered development, while allowing those that qualify to build homes on their own land as currently provided for. - source: party

Rents in Ireland have risen 27% since 2021, well above the rate of inflation and it is having a knock-on effect in other areas of our economy, as key workers cannot afford to live in many areas of the country. - 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 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

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

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

A broad tax base and secure funding for local government is vital, and LPT is a key part of achieving that so local authorities can fund community investment and local services and ensure those with most contribute a fair share. - source: party

Investment in public transport should be prioritised to reduce our dependency on cars, cut harmful emissions and improve connectivity, particularly for people in rural areas. The road maintenance budget should be increased to improve safety rather than increase capacity. - 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

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

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

The cap is a planning matter due to traffic concerns and will be addressed through that process. We want Metrolink, balanced regional development, enforcement of noise rules and sound insulation for local residents, and an aviation emissions reduction plan. - 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

We need to phase out fossil fuels and carbon taxes ensure those who generate most emissions contribute more. Labour will invest the proceeds to support households by extending the fuel allowance and introduce a €400 refundable carbon income tax credit. - 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

The nitrates derogation will only be retained if supported by EPA data showing measurable improvements in water quality status. This requires changes to grassland management, lower stocking rates in some places, more use of protected urea, LESS and multi-species swards. - 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

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

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

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

Meeting our climate targets means working closely with farmers who must be supported to diversify and produce food sustainably with a just transition. We support CAP reform and policies that protect the family farm model and that reward small farmers. - 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

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

LNG is a dirty fuel that will increase our emissions and harm public health. It is a step backward for Ireland’s environmental goals, and we need to invest in renewable energy and phase out fossil fuels, not build new infrastructure. - source: party

Many women are still forced to travel for terminations many due to the overly restrictive nature of the 12-week rule and 3-day waiting period. Labour would implement the recommendations of the O’Shea report to address gaps in our abortion services. - 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

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

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

Women remain underrepresented in politics which should reflect the makeup of our society, and there remains significant barriers to their participation that must be addressed. - source: party

Freedoms of expression and of belief are important but so too is the ability to live without fear of oppression and intolerance on the basis of one’s appearance, ethnicity, sexual orientation, gender, etc. Government must strive to balance these rights. - source: party

We need robust hate speech legislation with protections in place for freedom of speech. Ireland is an inclusive country but there is a worrying trend of a small but vocal cohort using hate speech to target vulnerable cohorts, particularly online. - source: party

This has been addressed by the Criminal Justice (Hate Offences) Bill which provides for higher sentences for certain crimes, where hatred is the proven motivation or is demonstrated. - source: party

Fianna Fáil recognises the importance of civil society organisations and their work in communities. Those with a direct democratic mandate must decide policy, but wide consultation is reasonable. - source: party

NGOs and representative groups from civil society play an important role in our democracy, raising issues and problems and suggesting solutions. Transparency and openness are crucial, however, which is why Fine Gael has introduced the Lobbying Register and strengthened laws on ethics. - source: party

NGOs provide a strong voice for their individual cause and carry out research and advocacy that informs our response to social and economic issues. It is the public representatives elected by the people and the government who make decisions. - source: party

Religion belief is a personal decision and instruction should take place outside school hours. We would implement more ambitious patronage divestment to multi-denominational bodies like Educate Together and ETBs to provide more choice to parents and recognise our growing diversity. - source: party

Under Article 44 of the Constitution, parents have a right to have their children opt out of religious instruction classes. This right applies in all schools, regardless of the denomination or ethos of the school. - source: party

Parents are the primary educators of their children and can enrol their children in a school with an ethos of their choice. Insofar as possible, arrangements should be made to teach religion without excluding any children, e.g. before the start or at the end of the school day. - source: party

Life in Ireland has changed greatly over the years. We must consider the relevance of the curriculum and how it can be supported into the future. Students, teachers and parents were consulted on the proposed curriculum. - source: party

Transgender people have always existed and face significant abuse and harm because of their identity. Education on gender issues should be objective and inclusive and promote understanding and compassion for vulnerable groups. - source: party

It is vital that our school curriculum reflects Irish society and gives children a broad education, including academic subjects but also health and social subjects. This should be done in consultation with teachers and parents. - source: party

Since November 2022, safe country applicants receive first instance decisions within 3 months. We have doubled the number of staff at the IPO office and trebled the number of decisions issued. Accelerated decisions free up accommodation, reducing need for tents. - source: party

Accommodation for asylum seekers, who have travelled to Ireland in search of assistance, should be of a good standard. It is also important that decisions on asylum applications are made speedily and efficiently. - source: party

Ireland has an obligation to protect the rights of refugees seeking internation protection. Direct provision should be replaced with suitable state-owned accommodation to allow IP applicants live with dignity, integrate well and contribute back to communities. - source: party

This statement is badly worded, but all communities should be treated fairly and equally in this manner. Fianna Fáil will progress use of State-owned land to accommodate applicants and will avoid using community facilities where possible. - source: party

No one has a veto over where other people live, but communities accepting asylum seekers should be provided with more resources appropriate to the needs of the people living there and ensure local services are adequate to provide for all. - source: party

Engagement and communication with communities is important. The location of accommodation should be spread across the country with the impact on existing services in an area taken into account when making decisions on locations. - source: party

All areas should be treated fairly and equally in this manner. The Government is doing everything it can to accommodate the increase in asylum seekers and must accept any and all offers of accommodation that it receives. - source: party

People in need of international protection should only need to stay in accommodation centres for a short while as decisions are made quickly on applications. Accommodation should be spread throughout the country with additional resources provided to communities. - source: party

There should be a fair distribution of IP applicants and firstly located in well-serviced areas. That will not always happen due to a lack of suitable and available accommodation. Areas accepting asylum seekers should be provided with extra resources. - source: party

With their talent and skills, migrants heal the sick in our hospitals, look after our elderly in our nursing homes and fill labour shortages in our essential industries. Immigrants enrich our nation, making us socially and economically wealthier. - source: party

Fine Gael is committed to a migration system that is fair but firm and for clear and legal routes for migration, like work permits and visas. Migration is good for Ireland, especially for sectors like healthcare, IT, among others. - source: party

Ireland currently has full employment and businesses are struggling to find staff. Migrant workers are essential to fill the gaps in our workforce, such as those in construction and the health service, and ensure the proper functioning of our economy. - source: party

We support both a systematic tackling of poverty and tougher policing. Individuals are responsible for their actions and a stronger response is required to tackle behaviour which disproportionately affects disadvantaged communities. - source: party

Fine Gael is committed to stronger, safer communities. This involves a mix of supporting and resourcing our gardaí as well as investment in communities, including Community Safety Partnerships, Youth Diversion programmes, among others. - source: party

We need high visibility community policing but root cause of anti-social behaviour is more often poverty and disadvantage due to a historic lack of investment in communities. Labour would put more gardai in our communities but also invest in education. - source: party

People have the right to protest but not threaten other people’s safety. Attacking public building, vehicles and Gardaí is not legitimate protest in a free and democratic society. - source: party

The Garda Commissioner is responsible for day-to-day policing operations. While peaceful assembly and protest is an important part of our democracy, it is crucial that situations are monitored and managed in the interests of public safety. - source: party

The right to peaceful protest is non-negotiable, but threatening, abusive or violent behaviour should not be tolerated. Each incident should be managed on a case-by-case basis by Gardaí to ensure it can’t be exploited by extremist or far right activists. - source: party

Russia’s war has appalling consequences Ukraine, as well as wider security implications for Europe. We support EU sanctions which financially/diplomatically punish Russia and limit its ability to wage war. We will continue political, financial and humanitarian assistance to Ukraine. - source: party

Fine Gael will ensure that Ireland stands by Ukraine for as long it takes. Russia’s illegal invasion of Ukraine has brought war and suffering to our continent and while Ireland is militarily neutral, we support the strongest sanctions at an EU level against Russia. - source: party

We condemn Russia’s brutal invasion and war crimes against Ukraine and will provide political, humanitarian, financial and other support to the Ukrainian people, continue to support Ukrainian refugees in Ireland and Ukraine’s membership application of the EU. - source: party

We have consistently called for review of the EU-Israel Association Agreement, which governs the trade relationship. The Agreement allows trade suspension due to serious/persistent violation of human rights. If this is not possible, there is scope for national action. - source: party

In light of the senseless deaths and destruction in Gaza and Lebanon, Fine Gael has called for a review of the EU Trade Association Agreement which includes respect for human rights among its terms and conditions. - source: party

The EU is Israel’s biggest trading partner, and continuing trade is a tacit acceptance of their ongoing genocide against the Palestinian people. The EU should suspend trade to take a meaningful step towards ending Palestinian suffering. - source: party

Labour will retain the Triple Lock for approval of UN peacekeeping missions with changes to allow for larger, short-term deployments of personnel for emergency evacuations and protection missions, up from the current limit of 12 to protect our military neutrality. - source: party

We do not support Putin’s regime, China, or indeed the other permanent members of the UN Security Council, having a veto over the deployment of the Irish defence forces to peace keeping missions. - source: party

The decision of where and when to deploy Irish troops is one for the democratically-elected Government of Ireland and the Dáil. The current ‘triple lock’ gives Russia, China and others a say over Irish troops and this should be removed. - source: party

Defence and security collaboration is not confined to military activities. The European Defence Fund supports research and has funded projects in Maynooth and NUI Galway on cybersecurity training and medical countermeasures against chemical, biological, radiological and nuclear attacks. - source: party

Given the war in Ukraine, the conflict in the Middle East, the cyberattack on the HSE, and other issues, Fine Gael is committed to strengthening our security and defence capabilities, which involves working more closely with our EU partners. - source: party

We would maintain our position of military neutrality and are against any deepening militarisation of the EU when NATO already provides those structures, but cooperation with EU partners on issues like cybersecurity and emergency planning may be necessary. - source: party

To have any prospect of winning a referendum, priority must be building understanding and tackling division. Peace, reconciliation, unity by consent are core Fianna Fáil values. We introduced the Shared Island initiative, building a reconciled future, working with all communities. - source: party

As the United Ireland party, Fine Gael is committed to Irish unity. Fine Gael has always sought to build connections with both communities in Northern Ireland. Securing peace on our island was the first momentous step. The Shared Island Initiative is now building on this. - source: party

We would set up a Department of Unification and will strive to achieve a United Ireland potentially within the next decade but a huge amount of planning work needs to be done in advance of a referendum including reconciling communities. - source: party