Irish budget to tackle childcare and energy costs
The threshold at which people start paying the higher income tax rate is also expected to increase.

Irish budget set to address childcare and energy costs
The Irish government is expected to unveil measures to ease energy and childcare costs when it presents its budget later.
The point at which people begin paying the higher rate of income tax is also expected to rise from its current €44,000 (£37,000).
Taoiseach (Irish Prime Minister) Micheál Martin said the budget must be about "trying to ease the pressure on families and households".
He is promising tax measures worth €1.5bn (£1.27bn) and extra spending of €7bn (£5.92bn).
Government party leaders, including the taoiseach, are expected to approve the budget.
A large share of that extra spending is "standstill" funding, intended to meet the rising cost of existing services.
Ireland is in a stronger fiscal position than most European countries because an ongoing corporation tax windfall means it is taking in more tax than it is spending on services.
Figures published last week showed the country is expected to post a surplus of €6.9bn (£5.84bn) this year, down from the €9.2bn (£7.79bn) forecast in April.
That lower projected surplus reflects the introduction of fuel supports and extra spending to cover budget overruns, especially in health.
Some of the surplus is being put into national wealth funds to support future spending commitments.
The Irish Fiscal Advisory Council, a spending watchdog, has criticised the government for failing to save more.
Other measures expected to be announced on Tuesday include a new tax-free savings scheme, similar to the UK ISA.
A proposal for a "culture card" for teenagers, to spend on events like concerts, is also due to be announced, although the value and eligibility are unclear.

