General and consumer taxes

• Relief for Energy efficient measures to €10,000 at the standard rate, credit given in the following tax year
• Extension of the Employer Job (PRSI) incentive scheme to 2011
• Car scrappage extended for six months
• DIRT increase of 2% to 27% on short term deposits and 30% on longer term deposits
• Excise of 4c per litre of petrol and 2c on diesel from 8 Dec 2010
• €10 reduction in children’s allowance for first two and €20 for the third child
• Internet betting tax to be applied
• Revised air travel tax of €3
• Stamp duty exemptions abolished, 1% tax on all residential transactions to €1million and 2% thereafter
• Carer’s and disability allowance reduced by €8 per week
• New passport fees for over 65’s
• Third level student charges increase by €500 to €2,000
• Student grants cut by 4%