Kathryn Reilly (Sinn Fein) | Oireachtas source

With regard to income tax changes, the focus is more on proportional change than on absolute or real-income changes. Proportional tax cuts are going to benefit the better off disproportionately in real terms, and that is going to weaken the ability of taxes and transfers to reduce income inequality. Those in the top 17% of earners will see their income tax come down.

I welcome some of the more positive news today, such as more teachers, SNAs and gardaí. That will be good for society. I also welcome the move toward ending what is knows as the "double Irish". However, I am not impressed with this budget and my colleagues will go into further detail on the reasons for that. We will be proposing amendments to the Finance Bill when it comes before the Houses. Sinn Féin's alternative is available to all and it is a costed, fair alternative.