The Finance Act 2022 (No. 44) implements critical measures from the Budget aimed at supporting individuals and businesses during ongoing economic challenges. Key provisions include adjustments to income tax bands, credits, and Universal Social Charge (USC) thresholds designed to assist wage earners amid rising costs. The Act also introduces amendments related to corporation tax, research and development credits, energy cost relief, and targeted support for small and medium-sized enterprises, while aligning with the upcoming OECD Pillar Two regulations.

In terms of housing, the Act extends the Help to Buy scheme, modifies stamp duty for non-residential land, and updates regulations pertaining to property funds. It emphasises environmental objectives through excise and carbon tax measures, ensuring vulnerable households receive necessary reliefs. Additionally, administrative reforms enhance Revenue's digital capabilities and modernise compliance frameworks to strengthen anti-avoidance measures, all while maintaining alignment with European Union directives.