Five of the more unusual things you may have missed from Budget 2026

Some of the more unconventional tax moves and initiatives announced by ministers Paschal Donohoe and Jack Chambers

Individuals who either manufacture, maintain, or repair uilleann pipes or Irish harps will continue to get tax relief until December 31, 2028.

Uilleann pipes and Irish harp tax breaks

Buried within the package of budget books was confirmation that an unusual tax measure is continuing.

Individuals who either manufacture, maintain, or repair uilleann pipes or Irish harps will continue to get tax relief until December 31, 2028.

The income tax disregard itself is substantial, with taxpayers involved in their manufacture able to disregard tax on the first €20,000 of work on uilleann pipes or Irish harps.

The tax break applies for both early Irish harps and Irish lever harps, to avoid confusion.

New dereliction tax

One measure that wasn’t anticipated in the pre-budget speculation was a change to the existing derelict sites levy.

Finance minister Paschal Donohoe confirmed there would be a new tax replacing it, the derelict property tax, which is set to be charged at 7% of the market value of the derelict house.

While it will be introduced, it does have a significant lead-in time, with the Government acknowledging it is a complex process. Local authorities will be asked to identify all relevant derelict properties for inclusion in a new register.

It is expected to be legislated for next year, before the tax takes effect in 2027.

New Defence Forces uniforms

Public expenditure minister Jack Chambers budget speech confirmed there would be €1.49bn going towards the Department of Defence for 2026.

While this will include key measures like recruitment of 400 new Defence Forces members, and 50 more civilian posts, it also includes provision for a new uniform for Irish soldiers.

This is set to be paid out of a €276m pot, which includes the purchase of equipment and enhanced recruitment advertisements among others.

Secret service

The annual budget for Ireland’s secret service has remained steady at €2m, with no change compared to previous years.

The directorate of military intelligence, otherwise known as J2, the main intelligence branch of the Defence Forces has a primary objective to work with the Government and provide information on the security of the State.

Its budget, however, has remained stable in recent years, with it last receiving an uplift in Budget 2020, increasing from €1.25m per year to its current €2m.

RTÉ funding?

This is the first budget since Patrick O’Donovan took over the culture brief and questions quickly turned to the future funding of RTÉ.

Mr O’Donovan confirmed the broadcaster will receive €240m worth of funding next year, with the minister saying he is happy with the progress RTÉ is making in reforming itself.