Budget measure
About 14,000 families receive €500 per child in post-secondary education in the first half of 2027.
Amount
€500 per eligible child
Previous
No direct comparator
Effective from
Awaiting guidance
For families eligible since 2025 this is the third and final payment; for those who started in 2026 it is the second; for students just starting post-secondary education it is the first.
Affects: Families & children, Students.
The additional COLA mechanism runs again, paying €200 to €1,500 a year depending on disposable income and household size. Over 100,000 households are expected to benefit.
€200 to €1,500 per year
Speech printed p. 22 · PDF p. 26
Zero-tax bands for married and parent computations with children widen in 2027, as scheduled in the 2026 Budget.
Married, 1 child: zero tax to €20,000. Married, 2+ children: €30,000. Parent, 1 child: €16,000. Parent, 2+ children: €24,000.
Speech printed p. 36 · PDF p. 40
From 2027 a spouse with a pension can transfer contributions to a spouse without one, so more married women qualify for a pension.
Speech printed p. 19 · PDF p. 23