LAST UPDATE | 7 Sep

TAOISEACH MICHEAL MARTIN has said he has a “favourable disposition” towards scrapping stamp duty for first-time-buyers. 

His comments put him at odds with Tánaiste Simon Harris, who has publicly ruled out such a move.

However, speaking to reporters in Tullamore today, where Fianna Fáil is holding its party think-in, Martin said it is an issue that still merits discussion. 

“I have a favourable disposition towards it,” said the Taoiseach. 

It is an issue that “still calls for discussion”, he added.

When asked if it is an issue that is off the table, given Harris’ recent comments on the matter, Martin said “there’s lots of issues on the table. Not all of them will make it over the line, but I think it was a reasonable proposal by Deputy McGrath”.

Fianna Fáil TD Séamus McGrath has previously called on the Taoiseach to consider reintroducing relief on stamp duty for first-time buyers.

“We need to continually help first-time-buyers to purchase a home. Affordability remains a significant challenge and it makes no sense for the government to be imposing additional costs on first-time-buyers in the form of stamp duty,” McGrath told The Journal. 

“Whether it is a new or second hand home, there should be relief for first-time-buyers from stamp duty. The government is assisting first-time-buyers with the Help-to-Buy and First Home Schemes as well as Affordable Purchase properties. Our policies need to be consistent and a stamp duty relief for first-time-buyers would align our policies much better,” he added. 

Stamp duty applies to buyers when they purchase a home at a rate of 1% on the first €1 million of the home’s purchase price, rising to 2% from €1 million to €1.5 million, and 6% on any amount thereafter. 

First-time buyers were entirely exempt from stamp duty before 8 December 2010, when specific exemptions were abolished to make way for a new and more simple system. 

Speaking to The Journal’s The Candidate podcast before the summer, Harris said there would be no changes made in this year’s budget.

“There’ll be no changes to stamp duty, and the reason I say that is actually be helpful, because if people like me suggest that there might, then all of a sudden it causes a very significant impact on the housing market, and so that’s not a lever I intend to pull,” he said.

However, Housing Minister James Browne said it is something that should be kept under review, stating it is an affordability measure. He said the government must look at ways to help first-time-buyers get their starter home.

“Anything like that we have to keep under consideration,” he said, stating that it about ensuring that people can afford a home on their incomes. 

Housing Minister James Browne says scrapping stamp duty for first-time-buyers is an 'affordability measure' and should be considered. pic.twitter.com/SEvuwtmE3q

— Christina Finn (@christinafinn8) September 7, 2026

No capacity for universal energy credits 

Aside from stamp duty, the Taoiseach was also questioned about elements of the budget this year, in particular if universal energy credits might be re-introduced.

Martin responded by saying that he does not believe there is capacity in this year’s budget for universal energy credits.

Speaking to reporters at the Fianna Fáil think-in in Tullamore, he said one-off payments would reduce the government’s ability to address other issues such as childcare and disabilities, which he said are a priority for this year’s budget.

“That is what informs our approach in respect of that. So, universal energy credits for everybody, I can’t see the capacity being there to do that,” said the Taoiseach.

“Let’s be clear: We ended once-off payments last year for a reason, because we wanted to focus public expenditure on more permanent measures, more in social protection and in early childcare,” he added.

Reducing the cost of childcare is a key priority for Budget 2027, said the Taoiseach, who added that one-off payments would eat into any expenditure for reducing childcare costs for families.

“Childcare costs are huge for many families around the country. We want to make a difference this year in respect of that childcare issue. Minister Norma Foley is working strongly on that, Minister [Jack] Chambers and our partners are working to get proposals that can enable us to improve the situation for families on childcare,” he said.

Social Protection Minister Dara Calleary also plans to deliver a cost of disability payment proposal this year.

“We will not be able to do everything in one year, but that would be a very significant change. It would mean a lot to the people with disabilities,” said Martin.

Aside from childcare and disabilities, the Taoiseach was also asked about housing measures.

The Taoiseach said another key focus is to reduce income tax for workers.

Revisiting a mantra from Fine Gael’s past, Harris said this year’s budget will support people “who get up early every morning and go to work”.

Harris told Mullingar Chamber of Commerce pre-budget breakfast briefing that “if you work hard, you should be able to get ahead, not just get by”.

The turn-of-phrase was first coined by former taoiseach Leo Varadkar during the Fine Gael leadership contest in 2017, when he pledged to represent people who “get up early in the morning”.

There was backlash from some over the remarks, his party colleague and competitor Simon Coveney saying at the time that it was the kind of talk that has divided society over the past decade.  

Fianna Fáil is not the only party holding its annual think-in this week. 

Sinn Féin members are meeting in Malahide on Wednesday and Fine Gael are having their get-together in Gorey on Thursday.