Unlocking potential: Strategic investments in housing, infrastructure and generational renewal
In our Pre-Budget Submission 2026, we set out a series of recommendations across housing, commercial property, agriculture, and professional skills, including:
- Housing supply & affordability – Extend levy and water fee waivers until targets are met, create a land price register, and tackle costly delays in utility connections.
- Vacant & derelict – Introduce CGT exemptions, 10-year rental relief on refurbished homes, and a 9% VAT rate on carbon-saving materials.
- Rental market – Lower tax for small landlords offering long-term leases and improve RTB adjudication to cut backlogs.
- Funding new supply – Diversify with citizen investment schemes, SME finance supports, and expand Project Tosaigh.
- Commercial & agriculture – Review SEAI grants for fabric-first retrofits, support low-carbon materials, and reform stamp duty, CGT and CAT to boost land mobility.
- Skills & sustainability – Invest in surveying education, modern construction methods and retrofitting, while embedding circular economy principles.
- Strategic resilience – Use the Infrastructure, Climate and Nature Fund to safeguard housing delivery and implement Citizens’ Assembly climate recommendations.
To reach Government targets of over 300,000 new homes by 2030, Budget 2026 must focus on affordability, supply, and long-term resilience.
You can read our full Pre-Budget Submission here. If you have any feedback or suggestions please contact our Director of Practice & Policy, Edward McAuley at edward@scsi.ie. We welcome your feedback as we continue to engage with Government on these vital issues.