Ahead of the Government’s last Budget before the general election, here’s everything we know about where spending will focus

It also committed to a parallel cost-of-living package filled with one-off payments that will cost taxpayers €2bn, but put money into the pockets of those who need it.

Then there's the €14bn Apple tax money that the Government didn't want but ended up getting. And, to top it all off, the final tax revenue figures before the Budget showed the Government has a surplus of €25bn.

But the question voters have is how is it going to spend it all?

Government surplus will be around €25bn this year, Finance Minister Jack Chambers confirms

Tax cuts The entry point for the 40pc top rate of tax is expected to increase by €2,000 to €44,000. This means workers will pay 20pc tax on all earnings up to this point. The 4pc USC on incomes between €25,760 and €70,044 will be cut to 3pc.

There will also be significant ­changes to inheritance tax, allowing children to inherit up to €400,000 from their parents tax-free. Grandchildren will be able to inherit €40,000 tax-free, and the threshold for siblings will be €20,000.

Tax hikes Stamp duty on the bulk purchase of homes will increase to 15pc as part of a clampdown on vulture funds. The Residential Zoned Land Tax will go ahead as planned next year but farmers will be excluded following coalition tensions on the issue.

A new tax on vapes and e-cigarettes will also come into effect, raising the price on the products.

There will be increases of at least €12 in the weekly rates for people in receipt of the state pension, Carer's Allowance and various disability payments.

However, there is debate over whether the Jobseeker's Allowance for the long-term unemployed should go up at the same rate. Social Protection Minister Heather Humphreys doesn't believe it should and suggested during budget talks that the other rates could go up by as much as €15 a week if the ­Jobseeker's Allowance doesn't increase. Fianna Fáil and the Green Party are pushing back against this plan.

There are also plans to widen means testing limits for the Carer's Allowance and to extend the payment to self-employed people who care for a loved one. The age for the Fuel Allowance being reduced to 66 years old to allow more people claim the benefit.

Cost-of-living package Like last year, the Government plans a series of one-off payments to people in receipt of state supports. These include two double payments of Child Benefit in the lead-up to Christmas.

An increase in the €140 monthly rate as pitched by Fianna Fáil leader Micheál Martin is seen as unlikely.

There could be a double payment of other welfare rates such as the pension, carers and jobseeker payments in both October and December. A €250 energy credit will be taken off the electricity bills of every household in the country.

A one-off €1,000 reduction in college fees is also on the cards while school transport costs will be reduced too. A double monthly payment of the Susi grant for students is also being discussed.

There will be a bonus payment of €200 for people in receipt of the Living Alone allowance and €300 for those who get the Fuel Allowance. The whole ­package is expected to cost at least €1.5bn.

There will be more investment in housing as the Government unveils its new targets to build homes, but the exact details are unknown. Housing Minister Darragh O'Brien is also looking for a new State funded renovation scheme for refurbishing over shop premises.

Tenants will benefit from an increase in the renter's tax credit, which will ­increase to €1,000 next year and they will be able to backdate a claim of the same amount for 2024.

The Help-to-Buy will be extended to 2029 to assist first-time buyers. The First Home shared equity scheme will also remain in place.

Education Minister Norma Foley is expected to announce that all schoolbooks for both primary and secondary school will be free to students by next September. Fees for the junior cycle and leaving cert exams will be scarped against this year, while school transport fees reduced during the pandemic will remain in place

There are also plans to extend the hot school meals programme to more schools and extend it into the holiday period for disadvantaged children. Ms Foley is also hoping to recruit hundreds more special needs assistants. A new fund to pay for mobile phone pouches which will allow schools lock away devises during classes is also being established.

​Department of Health received funding for 350 new beds in acute hospitals and 160 in community facilities.

There will also be funding for two new surgical hubs in Galway and Swords in Dublin. An increase in GP training places is also expected.

Justice and Defence Significant funding has been allocated to the Department of Justice this year to expand the prison system and tackle domestic violence. Funding has been set aside for a new prison on the Defence Forces' base on the Curragh in Kildare and 1,100 new places in existing prisons will be introduced over the next five years.

Justice Minister Helen McEntee also received funding to hire up to 1,000 gardaí. The Department of Defence received funding to hire 400 more personnel.