A summary of the main points and changes introduced by yesterday's Finance Bill:

Pensions: Low earners will get a €1 bonus for every €3 of Special Savings Incentive Account funds paid into their pensions, subject to a maximum of €2,500. There is also extra tax relief for people over 55 who put money into pensions.

Revenue Powers: Financial institution can be required to make annual returns giving the names and addresses of customers in the state to whom interest or other profit was paid.

Tax avoidance: A 10 per cent surcharge will be levied on undisclosed tax schemes that are found to be tax avoidance transactions.

Film Relief: The amount of the expenditure that can be written off is increased to 80 per cent from 55 per cent of 66 per cent, while the ceiling increases from €15 million to €35 million. ...

Demutualisation: The Revenue will get information on the members of life assurance companies and building societies that demutualise.

Foster children: They will now be treated as natural or adopted children for capital gains tax and stamp duty relief.

ATM cards: If a combined ATM and debit card is used solely for either ATM or debit transactions the stamp duty is cut from €20 to €10.

Bin charges: A limit of €400 has been set on the amount of household waste charges than can be claimed against tax.

Alcohol: The Alcohol Products Tax is extended to cover non-liquid products, such as alcopop powders that are mixed with water, which are on sale in Germany and Denmark.

Investment properties: Mortgage interest relief on rental properties being linked to registration with the Private Residential Tenancies Board.

Excise penalties: The summary penalty for breeches of excise law increased from €1,900 to €3,000.