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

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

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

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

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

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

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

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

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

‘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

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

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

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

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 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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Hate speech laws are necessary so incitement to hatred, which has proliferated online, can be tackled. We can enact laws with strong safeguards for free speech in order to tackle extremist hate speech that results in minorities being targeted. - 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

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

Aontú support freedom of speech. We are the only Dáil party that has opposed all elements of the Government’s censorship laws. The competition of ideas is the engine of a democracy. The best ideas percolate to the top. We abhor hate. We call on everyone to engage with one another respectfully. - source: party

Many NGOs do good work. But Aontú believes that there should be a review of all funding to all NGOs to ascertain the cost benefit for citizens. Many are nearly completely dependent on government funding. This leads to group think. This was seen in the family and care referendums. - 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

The Irish education system, with more than 90% of schools run by one religious denomination, does not reflect the diversity of modern Irish society. - 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

Education should be based on science and fact. Ethos is also important to many families. Ethos is the value framework through which factual information should be communicated to children. Politicians should not be allowed to force their ethos on families with a uniform education system. - source: party

It is important for children to have a comprehensive and fact-based education and learn about diversity and inclusion. - 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

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

We should not teach children counter-scientific misinformation, e.g. that men can give birth to babies. People are entitled to believe gender ideology and to present themselves in any manner that they wish. But gender ideology is leading to great harm to the rights of women and children. - source: party

It is disgrace that, in a wealthy country like ours, any human being should have to live in the conditions we have seen many international protection applicants endure over the past year – denied even a place a pitch a tent. - 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

We need to quickly differentiate between those who need help and those who don’t. Those who don’t need help must be returned to their home country. This process would significantly save the state money and allow the state to treat those who do need help, more humanely. - source: party

Communities should be resourced properly if international protection applicants are being housed in the area, but no one should have the right to veto who lives near them. - 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

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

The planning process needs to be returned to the asylum accommodation. People are entitled to have a say over the development of their communities. That is what the planning system is for. Not consulting with communities has created a vacuum which is a Petrie dish for rumour and hate. - source: party

The government has placed far more asylum accommodation units in disadvantaged areas or rural areas with few resources. There needs to be a real and immediate dividend provided to communities who accept asylum accommodation. This includes housing, doctors, teachers, transport, and Gardaí. - source: party

It makes sense to accommodate asylum seekers where there are good services and infrastructure, but no area should automatically be ruled in or out. No community should have an outright veto. Engagement with communities is a key precursor to integration. - 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

The government is adding the population of Galway city to the country each year without providing the necessary schools, houses, hospitals etc. The process must be sustainable. It currently is not. Migrants on work permits make a significant contribution to Irish society. - source: party

Businesses have been highlighting skills shortages in the Irish economy for years, there is no good reason to restrict people from coming to Ireland to work. Our health service, for example, would collapse without migrant workers. - 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

While an increase in garda numbers - particularly around community policing - is needed, the root causes of much of crime could be reduced by measures that target poverty and disadvantage. - 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

The solution includes both. We do need to tackle disadvantage, but there must also be a cost to crime and anti-social behaviour. There must be enforcement of the law. This cannot be done with falling Garda numbers. It cannot be done with without proper prison capacity. - source: party

We have seen a number of anti-immigrant protests that have turned violent, with people being injured and property being set alight or damaged. Violence and arson are not legitimate forms of protest and Gardaí should have a robust response. - 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

Political violence is not acceptable and should be tackled. Where the law is broken enforcement should happen. But peaceful protest is a human and democratic right. Gardaí must also ensure that they don’t make martyrs unnecessarily of those who seek to provoke for political gain. - source: party

It is clear that Russia is the aggressor in this war, and supporting Ukraine with non-lethal aid is the correct policy for Ireland. - 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

What we are witnessing in Gaza is a genocide. There must be sanctions at every level – domestically and internationally – in response. - 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

Aontú believes in the two-state solution. We abhor the violence of Hamas and call for all hostages to be released. We completely oppose the disproportionate response from Israel. Pressure must be brought to bear to being Israel to real peace negotiations. - source: party

The Triple Lock has served Irish neutrality well since its inception and it should not be removed. - source: party

Ireland should not participate in military alliances. We would have no influence over their decisions, yet we would have to send our young men and women to war. Ireland has no military competency. We do have a competency in peace keeping and peace negotiations. These should be our objectives. - 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

A certain level of co-operation, for example in cyber-security, is appropriate and common sense. But, we do not agree with any attempt to co-ordinate defence spending or make the EU a defence union. - source: party

Ireland should oppose an EU Defence Union. This would turn the EU into a military block and it would lead to Irish troops being involved in military actions. This would be a dangerous step for Ireland. - source: party

Ideally a referendum on Irish Unity should be held in 2030. Brexit and demographic changes have increased the likelihood of Irish unity. All Ireland self-determination is in Ireland’s economic and political interests. We need to start to prepare for this eventuality now. - 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

The Social Democrats aspire to a united Ireland, but an awful lot of planning remains to be done in advance. We would begin with a Citizens Assembly on Irish unity, to plan for what a united Ireland could look like. - source: party