A National Party government will phase out USC, and abolish carbon taxes, inheritance tax and local property tax. These changes will be applicable across all tax brackets, and will not require conservative-style austerity in order to achieve. - 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

Strongly disagree. The Irish State existed before USC, and it will exist long after it. Unlike Fianna Fáil and Fine Gael, the National Party will not break its promises on this issue - we will get rid of USC. - 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

Inheritance Tax should be abolished in its entirety as a point of principle, however this would not necessitate public spending cuts or higher taxes elsewhere in order to achieve. - 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

The parents of children who are financially more or less well off should be treated equally by the state regardless of their upbringing. No parent should be deprived of state supports based off of their immediate need. - source: party

Both policies can exist concurrently. The National Party would provide supports to young Irish couples buying their first home, while simultaneously making housing much more affordable by building social housing and tackling demand by ending the mass-immigration crisis. - 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

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

Local people should be allowed to build and live in their own houses in their own local communities, instead of being forced into ever expanding concrete jungle housing estates by excessive and choking government red tape. - 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

A rent freeze would lead to tenants being evicted from their rented properties en-masse. It would also lead to an exodus of small landlords from the market, with large vulture funds monopolising the market. Instead, build more housing and ban vulture funds and tackle the mass-immigration crisis. - source: party

The Local Property Tax flies in the face of the idea of private property as a concept. As the party of private home ownership, the National Party will scrap this ludicrous 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

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 are possible and desirable. Ireland needs increased rail links, high speed rail as well as an end to single rail lines. We also need a metro system for Dublin city, as well as a proper public transport connection with Dublin airport. Bus lines also need to begin serving rural villages again. - source: party

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

Further options for the decentralisation of Irelands aviation traffic should also be explored. Furthermore, a National Party government will end the process of fraudulent asylum seekers flying into Dublin Airport and dumping their passports, which will significantly reduce unnecessary traffic. - 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

Strongly disagree, and the National Party will abolish this insane totalitarian money grab, and will opt out of paying any self-imposed EU fines for not meeting it's arbitrary and undesirable "goals". - source: party

Ireland is a special case, and the Irish People know far better than politicians in Brussels how we should be treating our land. Measures to control and reduce nitrogen losses should be domestic laws, climate friendly, and would only be necessary in certain parts of Ireland. - 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

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

Strongly disagree. A ridiculous, dangerous concept that should have no place being implemented in this country, and will only continue to drive farmers out of the profession. - 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

Agree, however all gas fields in Irelands territorial waters should be publicly owned and not sold off to foreign investors. - 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

Strongly disagree. Abortion is the wilful dismemberment and murder of a human being. A National Party government will ban this barbaric practice and reinstate the right to life of the unborn. - source: party

Gender quotas for political parties with financial penalties for failure to reach arbitrary targets are a discriminatory power play by larger political parties. They also dismiss a woman's qualifications or suitability for a role and instead place all importance on her biology. - source: party

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

The National Party has, is and will always oppose Draconian speech laws which are thinly veiled tools for political domination. - source: party

Strongly agree. The National Party will defund all politically charged unelected NGOs that seek to influence Irish society while leaching off the Irish taxpayer. - 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

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

Catholic primary schools have every right and duty to teach our nation's children the faith of their patents in line with their wishes for their child to learn. - 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

Strongly disagree. Children should be allowed to express themselves and grow, instead of being sexualised by thinly veiled propaganda masquerading as education. - 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

Strongly disagree. Direct Provision is a bottomless money pit that only serves to enrich gombeen hoteliers at the expense of flooding their local communities with economic migrants and asylum scammers, with a tiny minority of genuine refuges mixed in. - 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

A National Party government would vastly reduce the number of asylum seekers permitted to temporarily stay in Ireland down to negligible numbers that would not necessitate their placing all over Ireland in every community. - 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

Any job shortages that necessitate immigration can be satisfied by returning Irish 1st generation emigrants or members of our vast exiled Irish diaspora, anything beyond that through the EU. Low-skilled non-EEA workers that undermine Irish labour and wages are not needed nor wanted. - 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

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

A dynamic strategy is needed. Increased educational supports, a stronger more professional Garda force, as well as the deportation of all foreign criminals. - 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 Gardaí have already become a highly politicised disgrace through their heavy-handed approach of brutalising peaceful native Irish protestors who object to their ethnic replacement. We would depoliticize the Gardaí, sack the current Garda Commissioner and get the Gardaí back doing their jobs. - 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

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

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

Strongly disagree. The National Party will continue to oppose any further EU integration, and a National Party government would immediately withdraw from PESCO. - source: party

Strongly agree. The occupied 6 counties of Ireland should and must be reunited to fulfil the National Idea of an Ireland both Gaelic and free. - 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