4.22pm Universal Social Charge exemption threshold increased to €10,036
4.20pm No changes to High Earners Restriction
4.17pm No increase in income tax rates, no narrowing of tax bands, no reduction in credits.
4.13pm Increase in mortgage interest relief for 2004-2008 first time buyers to 30%. Mortgage interest relief for first time buyers in 2012 will be 25%.
4.10pm New surcharge of 5% introduced on income sheltered by property reliefs where taxpayers income is greater than €100,000