Covid recovery means Budget 2022 will be a juggling act

Room for manoeuvre will be limited due to significant pre-existing commitments

Taxpayers will likely receive an increase in personal tax bands and enter the 40% tax bracket at a slightly later point. Picture: Colin Keegan, Collins Dublin

Budget 2022 will be an unusual one. 

In what will be seen as a post-pandemic budget, it will have to juggle the continued reopening of the economy, with providing support to business and commencing the process of broadening the tax base to pay for all the supports provided over the last 18 months.