There will also be a VAT rate cut for the hospitality sector from next July.
VAT cuts for the hospitality and construction sectors headline a budget which will prioritise business over the pockets of individual voters.
There will be a focus on capital spending and enterprise instead of any cost of living package or income tax cuts.
The financial package will be unveiled this afternoon.
There will be money for hiring up to 1,000 new gardai, 860 special education teachers and the deployment of 1,700 SNAs.
There will also be a VAT rate cut for the hospitality sector from next July.
While there will be a ten euro rise in social welfare rates.
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