Budget 2023 submission


The Law Society has made a detailed submission to Budget 2023.

budget 2023 submission


The economic backdrop of Budget 2023 (and ultimately Finance Bill 2022) is one of the most challenging in some years with external events creating significant macro and micro risks to the economy through increased costs in the domestic and international sectors and increasing pressures on housing stock and accommodation in Ireland. Added to this, the economy is contending with the challenges of emerging from a global pandemic, the supply chain squeeze arising from this and the continuing changing international tax landscape.


In the Budget 2023 Submission, therefore, the Society focuses on three key areas of tax reform:

  1. Improving housing and accommodation supply in Ireland;
  2. Countering climate change; and
  3. Keeping Ireland competitive internationally.

The submission also includes a list of technical amendments that are, in the view of the Society, required to achieve greater fairness and efficiency in taxation matters.


The Society works to provide a strong voice in policy debate to inform decision makers on matters pertaining to the justice system and law reform. To view representations made to Government and other stakeholders in recent years, visit Submissions.