The Parliamentary Budget Office (PBO) has published its Preliminary Review of Budget 2025. This publication provides a summary review of Budget 2025, including a distributional analysis of budgetary measures, summaries of key spending and tax measures, key economic considerations and other issues.
A Pre-Budget 2025 Ready Reckoner is also available which illustrates the estimated annual cost of various tax and welfare options.
In addition, the PBO has produced a new summary interactive data visualisation on spending issues which can be found here (please note this link leads to an external website, not the PBO webpage). This will allow you to explore the projected gross voted expenditure for 2025.
And finally, the Parliamentary Budget Office has also published an information note on inheritance tax which provides an overview of Inheritance Tax in Ireland, in light of the current discussion and commentary on the matter.