After several years of disruption and in a context of competing policy priorities, pressures have been building in many areas such as childcare and housing, while more needs to be done to ensure we make the best use of skills and talent in the workforce by promoting diversity and inclusion. These issues present ongoing challenges but there is also an opportunity for policy responses that improve quality of life, support participation in the labour force and deliver a more inclusive society.

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Summary / Key measures

The set of measures in this section seeks to support the delivery of our housing plans and enable access to childcare and support participation and inclusion in the workplace.


Moving from taxing housing transactions to stocks

Cost: €0m


Vacant housing should be taxed

Cost: Uncertain but international evidence suggests the low tens of millions of euro


Extend 'Help to Buy'

Cost: €180m


Reform commercial rates

Cost: €0m


The Zoned Land tax should be reviewed for its effectiveness

Cost: €0m


Increase universal subsidy and income thresholds and incentivise the provision of childcare places for children under three.

Cost: €157m


Support out-of-school hours care system

Cost: €10m


Increase funding for Carers' Guarantee

Cost: €3m


Amalgamate existing employment supports for persons with a disability into a single grant

Cost: €0m


Increase and reform the subsidy scheme for persons with a disability

Cost: €10m


Extend personal assistant and reader support, and open Disability Awareness Training Scheme to all employers

Cost: €20m


Work within new EU Directive rules to ensure our VAT rates promote lower health costs

Cost: €5m