Key highlights and expectations for Budget 2027

As Budget 2027 approaches and ahead of the Summer Economic Statement, our tax specialists have identified a series of targeted proposals to support sustainable growth, enhance Ireland’s competitiveness and provide greater certainty for businesses and individuals.

In this wishlist, our partners share practical perspectives on housing, investment, innovation, personal taxation and compliance, highlighting measures that could help unlock confidence across the Irish economy.

1.

Driving growth through smarter housing and hospitality tax policy

Global Indirect Tax Partner, Janette Maxwell, shares insights on how enhanced Relevant Contracts Tax (RCT) policy can support Ireland’s construction sector. She explores the need for greater certainty around RCT and targeted VAT measures to support housing supply, including apartments and student accommodation.

Watch to hear Janette’s perspective on how rethinking VAT and RCT policy can deliver meaningful economic impact while supporting long term government goals.

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2.

Supporting business resilience through practical tax measures

Indirect Tax Partner, Emma Broderick, outlines why clarity and cash‑flow supports are critical as businesses continue to face economic headwinds. With limited scope for broad rate changes, she highlights the value of targeted administrative measures such as payment arrangements and faster refunds.

Watch to hear Emma’s perspective on how practical tax measures can provide certainty and breathing space for viable businesses.

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3.

Reforming personal tax, succession and savings

Private Client Partner, Julia Considine, examines how current personal and capital tax rules are impacting succession planning and reinvestment. She highlights the effect of rising asset values, high marginal tax rates and outdated thresholds on working families and business owners.

Watch to hear Julia’s perspective on how personal tax reform could better support succession, savings and long‑term investment.

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4.

Strengthening incentives for innovation and scale

Innovation Tax Partner, Mark O’Sullivan, discusses the importance of certainty and speed within Ireland’s tax incentive framework. He outlines targeted enhancements to R&D tax credits and capital allowances that could better support innovation‑led investment and scaling businesses.

Watch to hear Mark’s perspective on how modernised incentives could support growth, innovation and competitiveness.

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5.

Creating certainty for long-term investment

Real Estate Tax Partner, Robert Fitzgerald, highlights the need for stable and clearly signposted tax policy to support long‑term investment. He explores how complexity and ongoing change can deter investors and limit capital deployment.

Watch to hear Robert’s perspective on how greater certainty could help unlock retail and institutional investment.

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6.

Simplifying compliance and restoring proportionality

International Tax Partner, Sarah Meredith, focuses on the growing complexity of tax compliance and enforcement. She highlights the need for greater proportionality in penalties and interest regimes to reduce unnecessary commercial cost while supporting compliance.

Watch to hear Sarah’s perspective on how fairer enforcement could strengthen confidence in the tax system.

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7.

Unlocking capital to support entrepreneurship and growth

Corporate and Transactions Tax Partner, Úna Ryan, examines the role of capital taxes in driving economic activity. She outlines how current CGT rates can discourage reinvestment and makes the case for reform to better support entrepreneurs and owner‑managed businesses.

Watch to hear Una’s perspective on how mobilising capital could support entrepreneurship and growth.

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