The Irish housing market continues to face significant structural challenges arising from a persistent imbalance between housing supply and demand. Demographic growth, inward investment and employment expansion have supported strong demand for residential accommodation, but the delivery of new housing stock has frequently been constrained by the economics of development, rising construction costs, infrastructure deficits and planning delays. Against this background Finance Act 2025 introduced a series of targeted tax measures, many of which take effect during 2026, with the stated objective of improving development viability, encouraging residential construction and facilitating the better use of existing property assets.