The Basic Income for the Arts scheme will be put on a permanent footing in the Budget tomorrow.
The scheme is currently a pilot project. It pays 2,000 artists a basis income of €325 per week.
Applications to be considered for this new, permanent scheme will open in the new year. The permanent scheme will then begin in September 2026.
Application criteria will also be broadened to accommodate more artistic disciplines, with a list being developed in the coming months by the Department of Culture.
The tax credit for renters is expected to remain unchanged in the Budget despite a commitment to progressively increase it in the Coalition's Programme for Government.
The credit is worth €1,000 for a tenant or €2,000 for a couple if jointly assessed.
Economics and Public Affairs Editor David Murphy with details on what's expected in Budget 2026
The credit is expected to be extended in the Budget tomorrow, but at the existing rate.
It is expected that the cost of the credit for the State will go up as there will be more renters in future years.
The minimum wage is also expected to increase from 1 January.
It follows a recommendation by the Low Pay Commission, which is made up of representatives of employers and trade unions, to hike the minimum wage by 65c to €14.15 for workers over 20 years.
This is expected to result in an adjustment to the Universal Social Charge and employers' PRSI to ensure workers on the minimum wage do not fall into higher rates of tax.
There will be a rise in the carbon tax announced tomorrow.
Budget meetings will continue with the allocations for several major spending departments not yet settled.
A VAT cut for new-build apartments looks set to be introduced in a bid to kickstart the building of stalled schemes.
That is likely to reduce the VAT from 13.5% to 9%.
The Government believes that up to 40,000 apartments that have already received planning permission could be affected.
It is thought that the measure could be introduced quite quickly after Budget 2026.
The VAT rate for cafes, restaurants, delis and fast-food outlets is expected to be cut from 13.5% to 9% from July.
Read more: Latest Budget 2026 stories
The move will benefit large multinational chains as well as Irish-owned companies.
Tomorrow's Budget will estimate that the cost of reducing the VAT on the hospitality industry from 13.5% to 9% will be €232m if it is introduced in July of 2026.
Reducing the tax on new apartments is expected to be €250m.
Continuing the renters' tax credit at its current level of €1,000 for an individual will cost the State €350m.
Rolling over the reduced cost of 9% VAT for gas and electricity customers is expected to be €254m.
Govt ministers set to finalise details of €9.4bn package
It is expected there will be a meeting of Taoiseach Micheál Martin, Tánaiste Simon Harris and Ministers Sean Canney, Paschal Donohoe and Jack Chambers to finalise the details of next year's €9.4bn package later today.
It is understood that a permanent reduction to college fees of €500 has been signed off. However, the Opposition criticised this as it is leaving fees €500 higher than existing levels.
The social protection package has not yet been finalised.
Hikes of at least €8 to weekly welfare payments are on the cards, although this figure could go higher.
It is understood that Minister for Social Protection Dara Calleary is seeking higher increases to targeted payments, including larger hikes to the Child Support Payment.
The Government has promised to abolish the means test for the carer's allowance over the lifetime of the Coalition.
To that end, an increase in the income disregard for the payment is on the cards to allow more people to qualify.
With no energy credits this year, it is expected that eligibility for the fuel allowance will expand.
Changes to be announced to video game tax credit
Changes to a tax credit for the video game industry are expected to be announced in tomorrow's Budget.
The Digital Game Tax Credit was launched in November 2022 and offers companies developing digital games a tax credit of up to 32% per qualifying game.
However, take up of the tax credit has been slow amid claims by game studios that its structure is limiting and that reforms are needed to unlock its full potential.
It is understood that changes to the credit will be announced tomorrow in response to industry concerns.
In its pre-budget submission, Imirt, the Irish games representative body, called for improvements to the scheme.
It wants claims to be allowed for partial game development projects, currently only companies that develop and complete the entire game development can qualify for the tax relief.
Imirt is also calling for the cut-off point for qualifying expenditure to be revised to cover post-launch investments and significant content updates.
"While the tax credit has positively signalled support for the industry, its current design limits its practical impact," the Imirt submission stated.
"Specifically, it has not stimulated substantial domestic growth, nor foreign direct investment (FDI), due to structural restrictions in its eligibility criteria," the group said.
The global video game industry is now worth more than the music and film sectors combined, with the estimated value expected to reach over $385bn (€327bn) in the coming years.
It is thought that Ireland's digital gaming sector could be worth around €250m.
