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

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

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

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

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

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

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

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 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

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 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

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

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

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

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

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

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

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

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

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

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

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

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 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

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 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

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

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

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

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

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

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

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

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

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 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 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 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 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

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

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

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

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

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 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

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

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

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