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

Our focus is on increasing taxes on wealth rather than income, but that if income taxes are to rise, it should be borne by those on the highest incomes. Ireland is a relatively low-tax country compared to our European counterparts. - source: party

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

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

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

The USC remains an important part of a broader Irish tax base. - 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

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

Inheritance tax in Ireland is in line with that in other OECD countries and is an important equality measure. - source: party

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

We believe that while the greatest support should be directed to those most in need, the social welfare system should have broad application. - 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

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

We should do both. Government schemes for first-time buyers have supported the viability and affordability of new housing developments. We will continue doing this while we ramp up supply to improve affordability. - 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

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

We should continue to support the development of the centres of our towns and villages, as set out in the Town Centre First policy. We want to focus on supports to ending dereliction in towns and villages. - 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

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

We effectively already have a rent freeze in real terms, due to the Rent Pressure Zone capping increases to inflation or 2% per year. This balances the need to both protect renters and encourage supply. - 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 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

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

This is an essential factor in allowing Local Authorities to provide services to people around the country, and is the closest thing Ireland has to a tax on wealth, albeit at a very low rate. - 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

Ireland has had decades of focusing on unsustainable roads development without a consequent investment in public & active transport to provide people with real choice. We need to continue to invest in it. - 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

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

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

This is a live planning issue and a decision for Fingal County Council. - 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

The carbon tax mechanism has delivered significant incentive and revenues for the green transition in Ireland, providing a clear signal from government regarding our direction of travel towards a sustainable future. - 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

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

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

It’s not something to ‘give up’. The Nitrates Derogation will come to an end at some stage. We should prepare for that eventuality by increasing resources and schemes to advise, guide, support and enforce the Nitrates Action Programme. - 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

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

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

Green Party policy focuses on all aspects to improve the sustainability of Irish farming, such as new practices like silviculture, mixed farming, and organics, as well as reductions in emissions from fertiliser. - 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

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

We will always stand firmly against the development of a commercial LNG facility in Ireland. We will seek to secure our electricity supply not with LNG backup, but with increased renewable energy generation, interconnection, and long-duration storage - source: party

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

We have consistently advocated against the three day waiting period as unnecessary and unkind. - 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

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

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

We want equal representation in our politics. We are proud to have the highest female representation in this General Election, with female candidates accounting for 53% of the total. - 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

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

We want to modernise Ireland’s incitement to hatred legislation. - 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

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

Corporations have too much power. - 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

We want to amend legislation to require schools to ask parents to opt-in to religious instruction, ensuring that families do not feel pressured to opt-out. - 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

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

We support the age-appropriate implementation of the new curriculum. These make up a very small part of the curriculum. - 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

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

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

We want to ensure that those requesting international protection receive a high standard of accommodation, and of psychosocial and integration supports, with a particular emphasis on supports for the most vulnerable. - 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 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

No community has the right to exercise a veto on who lives where. However, we should ensure every community is supported in providing a welcome and in building links between those seeking asylum and those welcoming them. - 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

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

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

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

To the greatest extent possible, asylum seekers have to be located in areas with the greatest capacity for accommodation and services. Extra supports are provided by central Government, such as the Communities Integration Fund. - 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

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

Given the tightness of the labour market, it is important that we can maximise the economic benefits of migration. A shortage of skilled workers is holding back almost every sector of the 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

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

Strengthening communities is the best way to address the root causes of socio-economic disadvantage. We support a community work-based approach to help the public access the services they need. - 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

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

We believe that when protests turn violent, Gardaí must enforce the law to protect people, and that threats and intimidation towards public representatives undermine democracy. - 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

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

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

We will continue to provide non-lethal military aid for Ukraine, with a particular focus on demining and cyber defence. We stand ready to support physical reconstruction and institution-building in Ukraine. - 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

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

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

We will continue to push for the European Commission to review Israel’s compliance with its human rights obligations in the EU-Israel Association Agreement, and act accordingly to amend or suspend the agreement. - 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

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

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

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

We are in favour of a modernised Triple Lock, which ends the practice of giving other countries the power to veto our peacekeeping operations. This would involve the Dáil, Seanad and a regional/international organisation’s approval. - source: party

We will continue to oppose Ireland joining NATO. Where it is effective and does not impinge on our neutrality, we will support limited engagement in PESCO and other structured cooperation initiatives on a case-by-case basis. - 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

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

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

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

It is a basic democratic right. - source: party

This is not a decision for the Irish Government to make. However, we support the need for preparations for Irish unity, such as cross-border infrastructural development, and for working towards achieving consensus on the future of our shared island. - 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