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.

The National Broadband Plan allocation for 2018 is €15m, with Minister for Communications Denis Naughten clarifying that this would go towards “the finalisation of the procurement process”.

No capital expenditure was announced to build physical infrastructure in areas not covered commercially.

Budget 2018: what it means for farmers

Budget 2018: a series of missed opportunities

Editorial: a budget that delivered and disappointed in equal measure

Budget 2018: what didn't happen

Thomas Hubert examines some of the items that were expected in the budget but did not materialise.