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The Budget in BriefA Cizen’s Guide toBudget 2021

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ϭϭ

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ϭϮ


ϭϯ

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ϭϰ

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ϭϱ

71-ঞom

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m-ѴѴo1-ঞom=ouƑƏƑƐo=ŨƒƖƔlbѴѴbombѴѴvrrou||_; 7;Ѵb;u o= r0Ѵb1 |u-mvrou| v;ub1;v _bѴ;or;u-ঞm] -| u;v|ub1|;7 1-r-1b| -v u;tbu;7m7;ur0Ѵb1_;-Ѵ|_]b7;Ѵbm;vĺ

&!;vromv;

$_; uor;-m &mbom _-v r| bm rѴ-1; -mmru;1;7;m|;7 v;| o= l;-vu;v |o vrrou| |_;;@ou|vo= b|v;l0;u"|-|;v|ou;vrom7|oob7-ƐƖķbm1Ѵ7bm]r0Ѵb1_;-Ѵ|_l;-vu;v-m7;1omolb1u;vromv;vķ mo|-0Ѵ |_; ŨƕƔƏ 0bѴѴbom ;|;m;u-ঞom&u;1o;urѴ-mĺ


ϭϲ

u;r-ubm]=ouu;b| $_;&mb|;7bm]7olѴ;[|_;uor;-m&mbomomƐ ;0u-uƑƏƑƏĺ

$_;)b|_7u--Ѵ]u;;l;m|ruob7;7=ou-|u-mvbঞomr;ubo7ĺ $_bv|u-mvbঞomr;ubo7]b;vঞl;=ou]o;uml;m|vķ0vbm;vv;v-m71bঞ;mv|oru;r-u;=ou|_;1_-m];v|_-|bѴѴ-ubv;omƐ-m-uƑƏƑƐĺ

uol |_; v|-u| o=ƑƏƑƐķ |_;&bѴѴ 0; o|vb7; |_;&Ľv"bm]Ѵ;-uh;| -m7v|olv&mbomķ-m7bѴѴmoѴom];u0;0om70&Ѵ-ĺ

)_bѴ; |_; & -m7 |_; & -u; 1uu;m|Ѵ m;]oঞ-ঞm] - =|u; r-u|m;uv_brķruo]u;vv_-v0;;mѴblb|;7ĺ

$_; ঞlbm] o= 7];| ƑƏƑƐ l;-mv |_-| b| _-v 0;;m ru;r-u;7 om |_;-vvlrঞom|_-||_;o|1ol;o=|_bvm;]oঞ-ঞombѴѴ0;-ľ_-u7Ŀu;b|ĺ$_bvoѴ7l;-m|_-|=uolƐ-m-uƑƏƑƐ|_;&-m7&oѴ7|u-7;om)ouѴ7$u-7;u]-mbv-ঞom|;ulvĺ

_-u7u;b| bv ;r;1|;7 |o_-; - vb]mbC1-m|m;]-ঞ; blr-1| om u;Ѵ-m7Ľv;1omol-m7r0Ѵb1Cm-m1;vĺ

$_;o;uml;m|bv1omঞmbm]|oru;r-u;=ou|_;1_-ѴѴ;m];vo=u;b|l-hbm]vu;|_-|Ĺ

· vbm;vv;v -m7 ;m|;urubv;v 1-ml-m-]; |_; 1_-ѴѴ;m];v o= u;b|ķ -m7bѴѴ=o1vom;m]-]bm]b|_lou;b|_]Ѵo0-Ѵl-uh;|vĸ

· $_;-]ub-=oo7v;1|ou1-m-7-r||ou;b|1_-ѴѴ;m];vķ-m71-m|_ub; bm|_;Ѵom]-|;ulĸ-m7

· ubv_ bm|;u;v|v -u; vrrou|;7 -| _ol; -m7 -0uo-7 bm |_; 1om|;| o=u;b|ĺ


ϭϳ

;u ŨƕƏƏl _-v 0;;m ruob7;7ķ vbm1; |_; u;b| !;=;u;m7lķ =ou ;মm]u;Ѵ-m7u;b|!;-7ĺ

$_bvlom;_-v0;;mv;7=ou-0uo-7 u-m];o=-1ঞbঞ;v|o-77u;vv|_;=-uu;-1_bm]ro|;mঞ-Ѵblr-1|vo=u;b|ĺ ou;-lrѴ;ķ|_;o;uml;m|_-vĹ

· ;-bѴbm;v|;7bm0Ѵbmou|ķ!ovvѴ-u;uoou|-m70Ѵbmburou|ķvo |_-| |_; r_vb1-Ѵ bm=u-v|u1|u; 1-m -11ollo7-|; |_; 1_;1hv om]oo7v]obm]bm-m7o|o=|_;1om|uĸ

· uob7;7 =m7bm] =ou -uom7 ƐķƏƏƏ v|-@ |o m7;u|-h; =oo7ķ ]oo7vķ;|;ubm-u-m7o|_;um;1;vv-u1_;1hvĸ

· uob7;7-ml0;uo= ľmo-u;]u;|l;-vu;vĿ-_b1_-u;l;-vu;v|_-|u;]-u7Ѵ;vvo=|_;o|1ol;o=|_;m;]oঞ-ঞomv-u;v;=Ѵ|o0vbm;vv;v-v1_-vvrrouঞm]7b;uvbC1-ঞomķbmmo-ঞom-m71olr;ঞঞ;m;vvĸ

· o1vv;7oml-hbm]0vbm;vv1om7bঞomv=-ou-0Ѵ;ķ |_uo]_v1_;l;v_b1_l-h;0vbm;vv;v-0Ѵ;|o0ouuo-m7bm;v|lou;;-vbѴĸ-m7_-vķ

· "rrou|;7 |_; -]ub1Ѵ|u; v;1|ou _b1_ bv r-uঞ1Ѵ-uѴ 1_-ѴѴ;m];7 0u;b|ĺ

uom7ŨƒƓƏlbѴѴbombѴѴ0;ruob7;7bm7];|ƑƏƑƐĺ

$_bv lom; bѴѴ 0; v;7 |o 1omঞm; |_; ouh m7;u- -| 0Ѵbm ou|ķ!ovvѴ-u;uoou|-m70Ѵbmburou|ĺ m7bm]bvruob7;7=ou-uom7-mo|_;uƔƏƏ v|-@ |_bv ;-u |o m7;u|-h; |_; m;1;vv-u 1om|uoѴv -m71_;1hvķ vo |_-||_; |o|-Ѵ ml0;u o= v|-@ vrrouঞm] -m7 m7;u|-hbm] |_; 1_;1hv bv -uom7ƐķƔƏƏĺ

v|_;|u-mvbঞomr;ubo7bv;m7bm]ķ|_;o;uml;m|bvlobm]=uolru;r-ubm]=ouu;b|ķ|o;m-1ঞm]|_;l;-vu;vm;1;vv-u|oѴblb||_;m;]-ঞ;blr-1|vo=u;b|ĺ v - u;vѴ|ķ 7];| ƑƏƑƐ 0bѴ7v om ;bvঞm] vrrou|vķ 0 ruob7bm]v0v|-mঞ-Ѵ-77bঞom-Ѵ=m7bm]|ovrrou||_;v;1|ouvlov|;rov;7|ou;b|ĺ m7bm]bvruob7;7|oĹ

· ou7b-ķ_b1_bvu;vromvb0Ѵ;=ouvrrouঞm]|_;ubv_-]ub-=oo7v;1|ouķ-m77;;Ѵorbm];rou|l-uh;|vĸ

· $_; o1-Ѵ m|;urubv; L1;vķ _b1_ -u; |_; Cuv|-v|or v_or =ou vl-ѴѴ-m7lb1uo-vb;70vbm;vv;v-1uovv|_;1om|uķl-mo=_ol-u;;u1_-ѴѴ;m];70u;b|ĸ


ϭϵ

ou+ou(;_b1Ѵ;

-u0om$- $_;u;bѴѴ0;-ŨƕĺƔƏbm1u;-v;om|_;1uu;m|u-|;o=-u0om$--rrѴb;7r;u|omm;o=1-u0om7bob7;;lbvvbomĺ $_bvbѴѴ0ubm]|_;u-|;=uolŨƑѵr;u|omm;|oŨƒƒĺƔƏĺ

$_;bm1u;-v;bѴѴ0;-rrѴb;7|or;|uoѴ-m7-|o7b;v;Ѵ=uollb7mb]_|om07];|mb]_|Őbĺ;ĺķ=uolƐƓ|_1|o0;uő-m7-ѴѴo|_;u=;ѴvomƐv|-ƑƏƑƐĺ

o|;v

· -u0om|-blr-1|v-u;bm1Ѵvb;o=($ĺ($bv-rrѴb;7-||_;v|-m7-u7u-|;om-|o=;Ѵv_bѴ;(-|o=ƐƒĺƔѷbv-rrѴb;7om_ol;_;-|=;Ѵvĺ|;lrou-uu;71ঞombm|_;v|-m7-u7u-|;=uolƑƒѷ|oƑƐѷ-rrѴb;vmঞѴƑѶ ;0u-uƑƏƑƐĺ$_;|-0Ѵ;-0o;bvom|_;0-vbvo=($-|Ƒƒѷĺ

· "ou1;o=-;u-];u;|-bѴrub1;o=r;|uoѴķ7b;v;Ѵ-m7h;uov;m;bv|_;uor;-mollbvvbom);;hѴbѴѴѴ;ঞmķƐƓ|_";r|;l0;uƑƏƑƏĺ

$rb1-Ѵ ;Ѵm7Ѵ;

vঞl-|;7;u-];!;|-bѴub1;

77ŨƕĺƔƏ|o-u0om$-

ѴѴ-vv$_uo]_!;|-bѴub1;

;|uoѴ ѵƏѴb|u;CѴѴ ŨƕƔĺƐѶ ŨƐĺƒƏ ŨƕѵĺƓѶ

b;v;Ѵ ѵƏѴb|u;CѴѴ ŨѵƖĺƑƓ ŨƐĺƔƐ ŨƕƏĺƕƔ

;uov;m;Ő_ol;_;-|ő

ƖƏƏѴb|u; ŨƓƓѵĺƓƏ ŨƐƖĺƔƐ ŨƓѵƔĺƖƐ

;-| ƐƑĺƔh] ŨƓĺѵѵ ŨƏĺƑƏ ŨƓĺѶѵ

o-Ѵ ƓƏh]0-] ŨƐƕĺƖƑ ŨƏĺƖƏ ŨƐѶĺѶƑ

-|u-Ѵ-v ƐƐķƏƏƏ ŨѶƒѵĺƏƏ ŨƐѵĺƖѶ ŨѶƔƑĺƖѶ


ϮϬ

· "ou1;o=-;u-];u;|-bѴrub1;o=1o-Ѵ-m7m-|u-Ѵ]-vbv"omvl;uolr-ubvomķƐ";r|;l0;uƑƏƑƏĺ

· "ou1;o=-;u-];u;|-bѴrub1;o=r;-|bv"ol;vঞ1 ;Ѵolr-ubvomƐѴƑƏƑƏ-m7Ɛ-ƑƏƑƏ-u0om$-($bm1Ѵvb;bm1u;-v;o=Ɛѵ1;m|vĺ

· -|u-Ѵ]-vv-];o=ƐƐķƏƏƏ_1ouu;vrom7v|o|_;-mm-Ѵ-;u-];_ov;_oѴ7v-];ķvbm]7-|-=uol|_;m;u]!;]Ѵ-|ouĺ

|bv;vঞl-|;7|_-|bm1u;-v;v|o|_;-u0om$-bѴѴu-bv;ŨƑƒѶlbѴѴbombmƑƏƑƐĺ

$_bvlom;bѴѴ0;ubm]=;m1;7|oruo|;1||_ov;lov|;rov;7|o_b]_;u=;Ѵ-m7;m;u]1ov|vķ|ovrrou|-fv||u-mvbঞom=ou7bvrѴ-1;7ouh;uv-m7|obm;v|bmm;1Ѵbl-|;-1ঞomĺ$_bvl;-mv|_-||_;lom;bv]-u-m|;;7|o0;vr;m|omѴomv1_;l;vouhbm]|o-u7v1Ѵbl-|;-1ঞomĺ

$_;lom;--bѴ-0Ѵ;m7;u|_;-u0om$-m;v|l;m|uo]u-ll;bѴѴ0;v;7|o=m7Ĺ

· ŨƐƏƏlbѴѴbombm;v|l;m|bm!;vb7;mঞ-Ѵşollmb|m;u]L1b;m1|oruob7;=u;;;m;u];L1b;m1r]u-7;v|o_ov;_oѴ7vbmķou-|ubvho=ķ;m;u]ro;u|-v;ѴѴ-vvrrou|_ol;om;uv_o-m||or]u-7;|_;;m;u];L1b;m1o=|_;bu_ol;|o-_b]_ŐƑőѴ;;Ѵĺ

· ŨƓѶlbѴѴbom=ou$-u];|;7"o1b-Ѵuo|;1ঞomm|;u;mঞomv|oruo|;1||_;Ѵm;u-0Ѵ;bmvo1b;|ĺ$_bvbѴѴѴ;-;-l-foub|o=_ov;_oѴ7v0;;uo@|_-m|_;;u;0;=ou;|_;bm1u;-v;bm|_;|-ĺ

· ŨƑƏlbѴѴbom=oubѴo|mbuoml;m|-Ѵuo]u-ll;vbm]ub1Ѵ|u;|ovrrou|=-ul;uvbmѴo;ubm]|_;bu1-u0om=oo|rubm|ķblruobm]0bo7b;uvb|-m7ruo|;1ঞm]-bu-m7-|;ut-Ѵb|ĺ

· ŨƕƏlbѴѴbom=ou|_;1omঞm-ঞomo=|;m-u0om$-m;v|l;m|uo]u-ll;vu-m]bm]=uolbm1u;-v;v|o|_;=;Ѵ-ѴѴo-m1;-m7;m;u];L1b;m1v1_;l;v|-u];|;7-|;m;u]ro;u|ķ|o|_;1u;-ঞomo=-v|$u-mvbঞom m7-m7bm1u;-v;vbm|_;-ѴѴo1-ঞomv|o]u;;m-v-m7u0-m11Ѵbm]ruo]u-ll;vĺ

7];|ƑƏƑƐ–;;-vu;v

!;1o;u m7

$_;o;uml;m|bvrমm]bmrѴ-1;-!;1o;u m7o=ŨƒĺƓ0bѴѴbom|_-|bѴѴ_;Ѵr0vbm;vv-m7ouh;uvu;vrom7|o|_;1_-ѴѴ;m];vo=ob7-ƐƖ-m7u;b|ĺ$_bvlom;bѴѴ0;-ѴѴo1-|;7|ovr;1bC1u;;m;ou;r;m7b|u;l;-vu;vom|_;0-vbvo=_-|oѴ70;lov|;@;1ঞ;-||_-|ঞl;


Ϯϯ


Ϯϱ


Ϯϳ


Ϯϵ

)_;u;1-mCm7o|lou;ĵ

7];|;0vb|;

$_bv]b7;ruob7;v-mo;ub;o=|_;vr;m7bm]-m7|--ঞom7;1bvbomv|_-|_-;0;;ml-7;bm|_;07];|ĺ=ooѴ7Ѵbh;|ou;-7vol;lou;7;|-bѴ;7bm=oul-ঞom-m7-m-Ѵvbvķou;;m u;-7 |_;bmbv|;uv7];|7-vr;;1_ |o bѴķbvb|_rĹņņ]oĺb;ņ07];||oCm7o|lou;ĺ;_|ouru;bov;-uvbvb|_rĹņņ07];|ĺ]oĺb;

)_;u;+ouom;o;v

$_;ŝ)_;u;+ouom;o;vŝ;0vb|;bv-m;-v-|o-v;|ooѴ=ou;-lbmbm]]o;uml;m|;r;m7b|u;ĺ$_;7-|- bvru;v;m|;7 bm--ub;|o= bm|;u-1ঞ;1_-u|vĺ

(bvb|ĺ_;u;oulom;]o;vĺ]oĺb;-m71_;1hb|o|ĺ


ϯϬ

"r;m7bm]!;b;

$_uo]_ |_; "r;m7bm] !;b; ruo1;vv ;r;m7b|u; bv u;b;;7 |o ;mvu;|_-||-r-;uvĽlom;bvvr;m|bm|_;lov|;@;1ঞ;-m7;L1b;m|-ĺ$_bv-Ѵvo 1om|ub0|;v |o |_; bm=oul-ঞom |_-| bv --bѴ-0Ѵ; |o o;uml;m| |ovrrou| 07];|-u 7;1bvbomvĺ -v| ;;hķ Ѷ "r;m7bm] !;b; r-r;uv ;u;r0Ѵbv_;7-m7-=u|_;uƐѵbѴѴ0;r0Ѵbv_;7bm|_;m;|=;7-vĺ

$ou;-7-mvr;m7bm]u;b;r-r;uķbvb|_rvĹņņĺ]oĺb;ņ;mņ1oѴѴ;1ঞomņ7-=Ə1-vr;m7bm]-u;b;-r-r;uv-ƑƏƑƏņ

t-Ѵb|7];ঞm]

t-Ѵb|7];ঞm]bv-0o|ঞѴbvbm]|_;"|-|;Ľvu;vou1;v|o|-1hѴ;bm;t-ѴbŊ|bm-ѴѴb|v-ubov]bv;vĺ$_;bm|uo71ঞomo=t-Ѵb|7];ঞm]bv0ubm]bm]]u;-|;u--u;m;vv|o|_;blr-1|vo=07];|-u7;1bvbomv-m7]u;-|;u|u-mvŊr-u;m1|o|_;-u;-v_b1_m;;7-;mঞomĺ

$oѴ;-umlou;-0o||_bvbmbঞ-ঞ;bvb|ĺ]oĺb;ņ;mņroѴb1-bm=oul-ঞomņ-;1ƓƒƑ-;t-Ѵb|-07];ঞm]

gov.ie/per

b ;m =v b7; |o 7];| - budget...b ;m =v b7; |o 7];| - budget ... 7 :

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