Full coverage: Budget

There is little evidence to suggest that the corporation tax bounty will dry up. But with the budget approaching, it is politically useful for the budgetary ministers to voice their concerns and show their caution.

After Budget 2024, multinationals will no longer have access to a 12.5% rate in Ireland. There is still a lot more they can do to locate profits here at a tax advantage, however, and the unofficial expectation for the Exchequer is: more money.

Danny McCoy, the chief executive of Ibec, argues that the state has a bounty of resources, but a lack of capacity to deploy them. He outlines solutions on how we can bridge the capacity gap and gives his views on housing, education, and what constitutes wealth.

At a conference in The Central Bank, policymakers came together to discuss the best way to design Ireland's proposed sovereign wealth fund.

The start of the kite-flying season includes a proposed Dublin weighting allowance for public servants, which makes less sense than just increasing people’s pay.

Having delivered Budget 2023, Minister for Finance Paschal Donohoe speaks candidly about his time in office – from achievements to regrets. He also talks about the specifics of the budget, the future of taxation, and governing in a time of crises.

The sectors under the Minister for Transport and Environment Eamon Ryan’s watch are most affected by volatile energy markets. Should it lead to an economic slowdown, he pledges to make up for job losses with employment in retrofitting.

The energy support package had to balance two competing objectives: protect households while limiting our energy use. It's designed so that budgets bend, but do not break.

By tinkering with corporation tax, Minister for Finance Paschal Donohoe is giving assurances that Ireland is ready for the 15 per cent minimum rate. There may be deeper reforms on the table, but they will be for his successor to lead to fruition.

Share buybacks from cash-rich PLCs are in vogue. And, due to a legislative anomaly, they come with a tax benefit. However, that loophole could soon be closed off.