Budget summary free gp for all u12s 50c on cigarettes

The only tax hike in Budget 2016, says Finance Minister is the 50c on a pack of cigarettes which will come into effect tonight at mdnight and subject to negotiations free GP care will be extended to all under 12s.

The budget at a glance:

* Children under 12 to avail of free GP care, subject to negotiations

* 50c on a pack of cigarettes

* General worker will get an extra weeks wages a year through measures

* USC entry threshold now up to €13K

* USC rates: 1.5% rate down to 1%; 3.5% down to 3%; 7% down to 5.5

* Minimum wage up to €9.15 per hour (was €8.65)

* Money secured for 600 more gardai

* 20,000 new houses by 2020 through NAMA

* Christmas bonus on social welfare now 75% of a weekly payment (tripled)

* Pension rises by €3 per week from January 1

* Child benefit up €5 to €140 per month for every child

* 2,260 new teaching jobs to be created

* Fuel allowance rises to €22.50 (up €2.50)

* Early childcare scheme bracket to be extended - now 3-5.5 years

* Capital Gains Tax down from 33% to 20% from January 1

* Respite Care Grant restored to €1,700