The main tax and spending changes in the Budget

Here are some of the main changes to Ireland tax and spending for next year as Taoiseach Enda Kenny claimed the Government’s aim was to exit the bailout and create jobs.

Among the incentives are efforts to cut down on the black economy, cut dole payments for under-25s and keep tourism related business on lower VAT rates.

Mr Kenny said it was a budget for the future of Ireland and for the Irish people.