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Ministers are meeting this morning to finalise the details of a to €3.5 billion package of spending supports and measures to boost the economy as it slowly emerges from the pandemic.
The size of the package to be announced later on Tuesday will put it on a par with a conventional budget day of recent years.
Central to the plan is a series of reductions to support payments for employees and a focus on the provision of retraining and education places for people whose jobs have been destroyed by the pandemic.
Main points:

PUP could be closed to new entrants by July
Reduction in rates to begin at start of September
More than 50,000 job placements to be introduced
Department of Further Education to receive €225 million investment
Emergency Wage Subsidy Scheme to be extended in unchanged form until the end of September

It is understood the Pandemic Unemployment Payment (PUP) could be closed to new entrants as soon as July.
The reduction in rates is expected to begin at the start of September, and will be staggered across three phases over the following months.
Under plans being considered, those on the highest rate, €350 per week, will see their payment cut to €300, while those in receipt of €300 per week will have their payment reduced to €250. The lowest rate, €250 per week, will come into line with the jobseekers’ allowance of €203.
More than 50,000 training scheme places on digital and green job programmes will be created under the Government’s economic recovery plan, it is understood.
Almost half will be given over to climate and just transition measures - with another €225 million investment in Simon Harris’ Department of Further and Higher Education, Research, Innovation and Science.
Speaking ahead of the Cabinet meeting Minister for Public Expenditure and Reform Michael McGrath said Ministers were trying to strike a “fair and proportionate balance” when unwinding the PUP and extending business support schemes.
He said tighter management of the public finances was an “essential ingredient” in the economic recovery.
Mr McGrath said these supports relied on borrowed money but stressed that any changes would be carried out in a phased manner.
Mr McGrath said that changes would be done in a phased manner.
He also pointed out that those who had lost their jobs prior to the introduction of the Pandemic Unemployment Payment were on a “considerably lower core weekly social welfare rate”.
“We believe that what we will be announcing today strikes a fair and proportionate balance that recognises the importance of these payments but at the same time immense challenge that it represents for the State,” he said.
Solas, the State’s training agency, will be the largest recipient of cash under the scheme for investment in the skills. Sources said the focus will be on workers whose jobs are unlikely to return post-pandemic, to enable them to move into new roles or occupations in sectors of the economy that are growing.
Such areas include financial services and technology, with retraining in digital abilities a key part of the plan. There will also be specific skills training in the retrofitting sector in light of the planned expansion to retrofitting schemes.
Other opportunities in the sector will include apprenticeships for mechanics maintaining electric vehicles or wind turbine management.
Sources said the recovery plan would generate growth and tax revenue which in turn could help ward off the need for tax increases.
The size of the package to be announced on Tuesday will put it on a par with a conventional budget day of recent years. Ministers were meeting on Monday night to finalise the details of the plan.
The Emergency Wage Subsidy Scheme (EWSS) will be extended in unchanged form until the end of September.
The commercial rates waiver looks set to be extended through the third quarter, while VAT cuts are likely to remain in place.