Ireland has published the Finance Act 2022 (Act No. 44 of 2022), which was signed into law on 15 December 2022 and provides for the implementation of the 2023 Budget measures as well as various other measures. Some of the main measures include the following: Income Tax An increase of EUR 3,200 in the income tax standard rate band cut-off point for all earners: single, widowed or surviving civil partner from EUR 36,800 to EUR 40,000; single, widowed or surviving civil partners, qualifying for the single person child carer credit from EUR 40,800 to EUR 44,000; and married couples or...