After the €200 increase in the Earned Income Tax Credit, self-employed taxpayers will still be €500 worse off than PAYE workers. The Programme for Government’s commitment to “increase the Earned Income Tax Credit from €550 to €1,650 for the self-employed, to match the PAYE credit, by 2018” has been missed.There is no significant budget allocation for the Renewable Heat Incentive Scheme. While a €90m annual budget filtered out of discussions between Government and industry representatives, less than one 10th of this will be available next year, indicating that only symbolic activity will take place.