The National Recovery Plan 2011-2014 - main points
* €15bn in measures aim to bring deficit under 3% GDP by 2014
* €6bn of adjustments to be front-loaded in 2011
* An extra €1.9bn sought via income tax changes
* Standard VAT rate to rise from 21% to 23% in 2014
* Entry point for income tax to fall to €15,300 – from €18,300 currently – by 2014
* Minimum wage to be reduced by €1 to €7.65
* Reduction of social welfare spending of €2.8bn targeted
* Domestic water charges to be introduced by 2014
* Introduction of a site value tax in 2012
* Students' contribution charge to rise from €1,500 to €2,000
* Reform of capital acquisitions, capital gains tax
* Pension-related tax changes to yield €700m
* Tax savings of €240m on public sector pension deductions
* Site valuation tax to be introduced
* Cut in public service staff by 24,750 from end-2008 levels to 2005 levels
* Overall pay adjustments of €1.2bn by 2014
* 10% pay cut, new pension scheme for new public sector entrants