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

People on huge salaries should not be taxed at the same rate as those earning €44,000. They can afford to pay a higher proportion. - 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

We want to replace the USC for those earning under €100,000 with a millionaires tax and a wealth tax,. - 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

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

We should keep universal benefits but impose higher taxes on those earning more than €100,000. - 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

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

Rents are already too high – mainly because this government has deliberately created loopholes which allow landlords to increase their rental income. - source: party

The government cut back on funding for local authorities and wants us to pay a tax on the family home instead. We are in favour of a wealth tax on muti-millionaires. - 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

We want free public transport to get people out of cars, reduce traffic chaos and emissions. - 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

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 taxes do not discourage car usage in the absence of a real alternative. We need free public transport instead and taxes on big polluters. - 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

But there must be a just transition especially for small farmers. - 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

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

There should be a ban on LNGs and future fossil fuel exploration - 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

We need to get rid of the insulting 3 day waiting period, change the rules around fatal foetal abnormality and decriminalise the provision of abortion. - 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

We welcome targets for women candidate sand will meet them. - 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

We are against hate speech but there are problems with the way this legislation was drafted. - 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

Corporations have too much power. - 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

Our primary schools should not be run by nominees of the local bishop - 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

People should not be put off by scare stories from those who never opposed the sexual abuse of children by priests. - 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

It is a scandal that asylum seekers are forced to live in tents. We should open up unused public buildings for both asylum seekers and the Irish homeless immediately. - 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

We oppose far right attempts to scapegoat asylum seekers. - source: party

Asylum seekers should be accommodated in appropriate accommodation regardless of location. It’s the quality of the accommodation that should determine its use. - 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

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

They are already quite restrictive. Ask health care staff who are campaigning for family re-unification. Ireland needs more workers to build houses and staff our services. - 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

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

The Gardai treat far right protests differently to those inspired by the left. Protestors at Rossport, for example, were physically assaulted while far right protestors were allowed to block an airport. - 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

The Western imperialist alliance is pouring in money that is prolonging a war. As a neutral country, Ireland should be a voice for peace. - 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

Ireland should unilaterally impose a boycott of Israel. The Central Bank should not be facilitating the sale of Israeli war bonds. - 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 should not join in new superpower conflict. Removing the triple lock will mean more Irish soldiers in future wars, - 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

We should remain neutral - source: party

It is a basic democratic right. - 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