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Analysis
Budget 2023
Providing confidence through clarity

Providing confidence through clarity.
Considered analysis from our Tax experts providing you with confidence and clarity through Budget 2023 and Finance Bill 2022 and its impact for you and your business.
A word from Lorraine Griffin, Head of Tax
How quickly things can change in a year!
In his Budget speech delivered on 27 September 2022, the Minister for Finance highlighted the impact of unforeseen risks and challenges such as Brexit, COVID19 and the war in Ukraine, on the Irish economy. Such factors have led to high inflation, particularly energy price inflation, compounded by the imbalance between demand and supply that emerged as the economy reopened after COVID19.
The Minister recognised that while the pace of economic growth is expected to slow, there is a solid foundation underpinning the Irish economy, built on a resilient labour market with low numbers of unemployment overall. The focus is now on building sustainable growth and preparing for the challenges we will face in the future. Budget 2023 was referred to as a “Cost of Living Budget”, with Finance Bill 2022 introducing the key provisions announced by the Minister for Finance on 27 September. The Finance Bill measures reflect the Government’s priority focus on supporting businesses experiencing high energy costs and addressing the rising cost of living for households.
We hope you will find Deloitte’s commentary on Budget 2023 to be useful and we also invite you to view our commentary on Finance Bill 2022.
Our full Budget 2023 Insights document is available to download below.
Insights
Insights and perspectives on Budget 2023 and Finance Bill 2022 from Deloitte's tax specialists
Press Hub
Recommendations
Deloitte publishes its pre-budget 2023 recommendations
Planning for future growth and resilience
We need to look after the EU’s economic backbone in SMEs
Tom Maguire discusses the EU's recent views on SME's in his latest Business Post article