Budget 2023 has been framed as a ‘cost-of-living’ budget. It is expected to provide much needed help with the rising cost-of-living while seeking to avoid adding to the inflationary challenges the Irish economy is experiencing. The latest Exchequer statement to the month of August shows an Exchequer surplus of €6.3 billion, compared with a deficit of €6.7 billion to the end of August 2021, an improvement of €13 billion.  While it is expected that the Government surplus will be €4.4 billion by year end, it will still be a remarkable turnaround and reflects strong tax receipts this year and the…