“ഐറിഷ് ബജറ്റ്-2021”

അയർലണ്ടിന്റെ ചരിത്രത്തിലെ ഏറ്റവും ഉയർന്ന ബജറ്റാണ് ഈ പ്രാവശ്യം പ്രഖ്യാപിച്ചത്. ജനങ്ങൾക്ക് ഏറെ പ്രയോജനകരവും വളരെ ഗുണകരവുമായ ബജറ്റാണ് “ഐറിഷ് ബജറ്റ്-2021”. ഒരുപാട് നല്ല ആനുകൂല്യങ്ങളും ഇളവുകളുമാണ് പല സെക്ടറുകളിലും ഗവണ്മെന്റ് ബജറ്റിലൂടെ നൽകിയിരിക്കുന്നത്. ആളുകൾ ബജറ്റിനെ രണ്ട് കയ്യും നീട്ടി സ്വീകരിച്ചു. ബജറ്റിലെ സുപ്രധാന Points എന്തൊക്കെയാണെന്ന് നമുക്കൊന്ന് നോക്കാം.

ഐറിഷ് ബജറ്റിലെ പ്രധാനപ്പെട്ട ഘടകങ്ങൾ:-

COVID-19

• €1.9 billion for personal protective equipment (PPE) in the health sector and to increase COVID-19 testing capacity
• €3.2 billion to support people through the COVID Pandemic Unemployment Payment (PUP) and the Employment Wage Subsidy Scheme (EWSS)
• €100 million to support businesses affected by COVID-19
• €2.1 billion for a ‘contingency reserve’ for use if needed
• Reducing VAT for the tourism and hospitality sectors from 13.5% to 9%
• €232 million to help schools make their classrooms safe for students
• €395 million to help transport services run at reduced capacity

HEALTH

• An extra €4 billion for the health service
• Ireland has signed up to EU advance purchase agreements for potential Covid vaccines
• An extra 1,146 acute beds; increase in permanent adult critical care beds to 321 by end of year from 255 pre-Covid; 1,250 community beds in 2021 including 600 new rehabilitation beds
• Five million extra homecare hours
• €5 million for development of community based dementia supports
• €50m for new drugs and €25m for Healthy Ireland and National Drugs Strategy
• €38m for mental health under Sharing the Vision
• €100m for disability new services
• 16,000 health sector posts
• An extra €20 million for disability services through transforming lives programme €10 million in this year funding for voluntary hospices

TAX 

• The ceiling for the second USC rate adjusted up to €20,687 Weekly threshold for higher rate of employers PRSI will go from €394 to €398
• Self-employed income tax credit to rise by €150 to €1,650
•  Increase in the Dependent Relative Tax Credit by €70 to €245
• Pack of 20 cigarettes increase by 50c. Pro-rata increase on other tobacco products. €14 now for most popular pack of cigarettes
• Carbon tax increases by €7.50 a tonne from midnight
• Changes to Vehicle Registration Tax (VRT) based on emissions which is aimed at incentivising people to buy low emission cars.
• Current VRT reliefs for hybrids will be allowed to expire in light of the new rates system
• Changes to the motor tax regime. Rates unchanged for those before 2008. Most pollutant cars impacted
• No change to the 12.5% rate of corporation tax
• An additional €100m of carbon tax revenue will be put towards energy efficiency of our homes

SOCIAL PROTECTION

• Increase in the Living Alone allowance of €5 to €19
• Fuel allowance up by €3.50 a week to €28
• The qualified child payment for over-12s is rising by €5 and by €2 for under-12s
• Increase in carers support grant by €150 to €1,850 a year
• Parents Benefit to be extended by a further three weeks
• Rise in pension age to 67 on 1 January 2021 will no longer go ahead
• Self-employed on PUP can take up some freelance work and not lose their benefit
• Christmas bonus to be paid to those on PUP and other welfare if they have been on that for four months instead of usual 15

EDUCATION 

• Department of Education will have an €8.9bn budget; €2bn of that will be put towards children with special education needs; 900 additional SNAs and 403 additional teachers
• €80 million extra for school building programme, ICT and minor works scheme for Department of Education
• €270m for Higher Education for 20 building projects
• Reduction in the pupil teacher ration by 1 to 25:1 in primary schools by providing more than 300 posts
• €3.3bn budget for Higher Education Department; about 5,000 places for demographic changes arising from calculated grades
• SUSI grant for postgraduates will rise by €1,500 to €3,500 and income eligibility threshold has been changed.
• €50m fund to give all third-level full time students €250 Social welfare rates to be maintained in 2021

BUSINESS 

• There will be a new Covid restrictions support scheme to provide targeted support for businesses that have temporarily closed because of the pandemic
• VAT for hospitality will be reduced to 9% from November 1st until December 2021
• Section 481 scheme for film will now run until Dec 31st 2023 at its highest rate of 5%
• Capital investment of €10.1 billion in 2021
• €500m in additional expenditure for businesses in addition to tax measures
• Commercial rates waiver extended for final quarter of this year at cost of €300m
• 10,000 upskilling opportunities and 4,000 new apprentices
• €1.1bn to department of enterprise
• €55m for a tourism business support scheme and €5m for tourism product development

INFRASTRUCTURE 

• €10m for Cork and Shannon airports
• An additional €44 million for Irish Water for infrastructure
• Construction on N56 in Donegal, N4 in Sligo, N5 in Mayo, N22 and Dunkettle interchange in Cork
• Purchase 41 additional InterCity railcar carriages and sign contract with potential for up to 600 electric carriages as part as DART+
• €132m for National Broadband Plan
• Additional €1bn for public transport in 2021
• Increased deployment of electric cars across the public service

HOUSING 

• Help to buy scheme extended until end of 2021 at the higher max €30,000 rate
• Stamp Duty scheme which refunds a portion of stamp duty paid on acquisition of non-residential land where it is then developed will be extended until end Dec 2022
• Extension of stamp duty relief for the transfer of agricultural land to family members until Dec 2023
• €5.2bn for Department of Housing – increase of €773 million on 2020
• €500m for capital expenditure on housing for 9,500 new social housing units in 2021
• €65m for deep retrofitting of existing social housing
• Expansion of HAP tenancies; 800 more rental accommodation scheme tenancies; 85,000 tenancies supported through next year
• €22m for homelessness programmes including additional beds
• €110m for affordable housing package for affordable and cost rental
• €210m under Rebuilding Ireland Home Loan scheme
•  The Land Development Agency will have €1.2 billion of funding available

JUSTICE 

• €131m for Defence Forces capital expenditure
• 620 new garda recruits; 500 new civilian staff
• Funding for the inquest into the Stardust tragedy
• Further ICT for the Gardaí and courts services under €258m for them
• Forensic Science Lab and redevelopment of Limerick Prison funded
• €120m increase for Department of Children including €61m for Tusla

WORKING FROM HOME 

• People working from home will be able to claim tax deductions on utilities such as a light, heating and possibly broadband.
• In cases where the employer makes payments towards the expenses of working from home, up to €3.20 may be paid to employees.
• Where the employer does not make a contribution, the worker may claim a tax deduction for utility expenses, which may include broadband.

OTHER 

• €14m extra for the Gaeltacht and Irish language to €78m
• €50m for live entertainment supports and arts council funding
• €36m for Sport Ireland, €7m for large scale sports infrastructure, €2m for major sporting events
• €179m extra for Department of Agriculture; funding to include controls on agri-food exports and imports to/from the UK post Brexit
• 7% increase in budget for rural affairs including town and village renewal scheme
• €5m for new digital hubs in rural Ireland
• €29m for heritage sites