Minister for Finance Paschal Donohoe has delivered his Budget for 2018. 

Here are the main points.

• €5 per week increase in all weekly social welfare payments from the last week of March.
• Increase in the entry point to the higher tax band of €750 to €34,550.

• Sugar tax of 30c per litre on soft drinks with more than 8g of sugar per 100m
• The price of a packet of 20 cigarettes will increase by 50c to €12.
• VAT on sunbeds going up from 13.5% to 23%.
• Mortgage Interest Relief will end in 2020 with reductions taking place for the next three years.
• Plans for extra education spending to reduce the pupil-teacher ratio to 26:1.
• Brexit loan scheme for food companies.
• Vacant Site Levy increasing from 3% to 7% to force landowners to begin construction.
• Establishing a Rainy Day Fund with €1.5 billion initially.
• 50c reduction in prescription charges for medical card holders under 70.