Budget 2023 was announced Tuesday September 27, by the Minister for Finance, Paschal Donohoe. and Minister for Public Expenditure and Reform, Michael McGrath. 
Budget 2023 has been called a “Cost of Living Budget”, focused on helping individuals, families and businesses to deal with rising prices. 
There were a number of changes and new measures announced, some with immediate effect. 
Check out the in-depth Budget Summary courtsey of UHY Farrelly Dawe White Limited to find out how Budget 2023 will affect you and your business. 
Highlights of Budget 2023 
• Cost of Living Budget 
• Temporary Business Energy Support Scheme 
• Small Benefit Exemption limit increased 
• Main tax credits increased by €75 
• Standard Rate Cut Off Point for individuals increased 
• Vacant Homes Tax on residential properties to commence in 2023 
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