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

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

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

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

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

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

Sinn Féin would maintain the current threshold of €335,000 for capital acquisitions tax. - 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 very important and can complement targeted measures. Sinn Féin propose increasing Child Benefit and €450 worth of electricity credits this year. - source: party

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

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

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

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 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

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

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

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

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

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

As an island nation, air connectivity is vital for jobs, employment, investment, tourism and transport. - 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

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 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

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

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

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

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

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

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

This issue is currently under consideration following a review of the legislation which was introduced following the referendum on the 8th amendment. - 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

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

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

We welcome targets for women candidate sand will meet them. - 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 are against hate speech but there are problems with the way this legislation was drafted. - 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

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

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

Corporations have too much power. - source: party

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

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

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

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

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

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

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

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

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

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

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

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

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 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 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 protest is fundamental to democracy. Gardaí should of course respond to violence and should be properly resourced to do so. - 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

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

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

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

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

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

Ireland should unilaterally impose a boycott of Israel. The Central Bank should not be facilitating the sale of Israeli war bonds. - 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

We should not join in new superpower conflict. Removing the triple lock will mean more Irish soldiers in future wars, - 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

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

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

We should remain neutral - 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

It is a basic democratic right. - 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