More than 2,200 pubs have closed since 2005, with the rate of closure increasing in recent years to an average of 128 per annum

Certain measures in Budget 2027 could be abandoned due to the decision to levy each department to cover overspending at the Department of Education.

Simon Harris said it was ‘too early’ to say how income tax would change, and said the detail needed to be worked through.

Dublin Simon Community said its facility could be an international ‘gamechanger’ on how to help people who are homeless.