Sinn Féin would introduce Solidarity Tax of 3% on individual incomes above €140,000 and remove tax credits on a tapered basis on individual incomes over €100,000. - 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

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

This tax is a legacy of Fianna Fáil crashing the economy. Sinn Féin would abolish USC on the first €45,000 of every workers income. - 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

Sinn Féin would maintain the current threshold of €335,000 for capital acquisitions tax. - 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

Universal payments are very important and can complement targeted measures. Sinn Féin propose increasing Child Benefit and €450 worth of electricity credits this year. - 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

Sinn Féin's priority is increasing the delivery of affordable homes. But we would also support first time buyers financially by exempting them from stamp duty and retaining a more targeted Help to Buy support while we ramp up affordable housing delivery. - source: party

Planning reform is an important aspect of solving the housing crisis, both in urban and rural areas. Sinn Féin would increase resources to planning authorities to speed up decisions. - source: party

There needs to be a short-term freeze on rents while housing supply is increased substantially. Sinn Féin would freeze rents for three years. - 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

Sinn Féin propose abolishing LPT and replacing the monies lost with Exchequer funding for local councils. - source: party

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

The provision of public transport is vital to the green transition and to developing rural Ireland. We need better connectivity and capacity of public transport. This should be the priority, but maintenance and improvement of roads is extremely important also. - 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

As an island, air travel is important to our economy and tourism sector. Capacity should be built up in our regional airports, but we should not limit Dublin airport’s potential. - 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

Sinn Féin would revoke all further planned increases to carbon taxes because they simply punish ordinary people for whom the alternatives are unavailable and/or unaffordable. Instead we will extend the reduced rate of Excise Duty for petrol and diesel, bringing forward new proposals on energy use. - 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

Sinn Féin in government will protect and improve our water sources and Ireland’s family farmers, including defending the Nitrates Derogation. - source: party

Sinn Féin is committed to working with farmers in Ireland to tackle the challenges of climate change. We will ensure that farmers are assisted with taking action to meet environment and biodiversity targets - 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

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

Sinn Féin is opposed to commercial LNG infrastructure resulting in fossil fuel lock-in. The state must ensure energy security. Transitioning to renewable energy must be the priority. - source: party

The priority should be ensuring access to abortion is available for the range of circumstances currently legally provided for. That is what the public voted for in the 2018 referendum. - 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

Sinn Féin would build incrementally on the gender quota in Dáil elections towards 50% and ensuring at least 30% of Ministers and Junior Ministers are female in line with gender quotas. - source: party

Sinn Féin oppose censorship. Freedom of speech and the right to protest are fundamental to democracy. Sinn Féin would not introduce hate speech legislation and we opposed the government’s bill which sought to silence public dissent and debate. - 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

NGOs have a role to play in policy making but they are no substitute for elected representatives and community groups and some NGOs have shown themselves to be out of touch with the public and with the people they purport to represent. - source: party

As republicans we advocate the separation of church and state. Parental choice is critical when it comes to the education of children. The transfer of patronages must be sped up to ensure the option of secular schools is available to more children. - 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

Primary school SPHE curriculum should simply focus on encouraging children to be kind and inclusive of others. - 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

Government must speed up decision making on IP applications. Welcome those that are deemed to be entitled to protection and ensure that those who are not are safely returned to their country of origin because our accommodation system is overwhelmed. - 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

Accommodation should only be located in areas that have the capacity and resources necessary to support them. - 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

These centres should only be located in areas that have the capacity and resources necessary to support them. - 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

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

For those seeking international protection here, we do not advocate changing the rules on access to work. The current system of work permits and students visa should be reviewed to ensure it is fit for purpose. - source: party

The solution to anti-social behaviour lies in both tackling poverty and disadvantage and better policing. Sinn Féin will invest in communities to reduce poverty and disadvantage and commence the largest garda recruitment drive in the history of the state. - 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

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

The right to protest is fundamental to democracy. Gardaí should of course respond to violence and should be properly resourced to do so. - source: party

Sinn Féin condemn Russia’s war in Ukraine and calls for a coordinated and concerted effort by the international community to secure an end to the hostilities and build peace. - source: party

Sinn Féin supports the suspension of the EU-Israel Association agreement and other preferential arrangements with Israel for so long as that state continues to breach international law. - 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

Sinn Féin in government will maintain the triple-lock neutrality protection and ensure that our neutrality is protected so that Ireland can continue to play an important and progressive role in international affairs. - 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

There are areas where co-operation is necessary especially modern cyber and hybrid threats. Sinn Féin’s starting point is always what impact will it have on our neutrality. We advocate recognition of neutrals in the EU treaties. - 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

A border poll should be held before the end of this decade. It is imperative that planning for a United Ireland intensifies in advance of the referendum. - 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