It also includes several changes not announced on Budget day.

These are mostly technical changes to the tax code and include a broadening of the Film Relief tax credit to include expenditure on individuals providing a “labour-only” service to a production.

It also extends corporation tax on rental income to cover non-resident corporate landlords under new anti-tax avoidance rules. There are several other anti-tax avoidance rules changes.

The Bill also allows for the Pandemic Payment Grant to student nurses to be made tax-free and not subject to USC or PRSI. This is worth around €100 per week to those who received it.

It also extends for 2022 a tax credit of €1,500 to Naval Service personnel who are at sea for over 80 days a year to address problems in recruitment and staff Itntion.

Some changes to pension rules on Approved Retirement Funds and moving former occupational schemes to Personal Retirement Savings Accounts have also been introduced.

Another change outlined in today’s Finance Bill is an increase in the threshold for publication of tax defaulters in Iris Oifigiúil.

The current amount is any settlement with Revenue equal to €35,000 or more. This has been in place since 2016.

This will now increase to €50,000 from next year.