NEWS & PUBLICATIONS

2026 legislative changes

January 5, 2026

Legislative changes in Ireland for 2026 will mainly stem from the Budget announcements in October 2025. These will focus on the economy, business incentives, housing, and targeted social supports.

Income & Employment:
- Minimum Wage: Rises by 65 cents to €14.15/hour from Jan 1, 2026.
- USC: The 2% USC band limit increased to €28,700.
- Auto-Enrolment Pensions: “My Future Fund” scheme begins Jan 2026.
- PRSI: Contributions increased by 0.1% (from Oct 2025).

Business & Tax:
- R&D Tax Credit: Increased from 30% to 35%.
- Entrepreneur Relief: Lifetime limit raised from €1m to €1.5m.
- VAT on Housing: Reduced 9% VAT rate for new apartments extended.
- VAT on Hospitality: 9% rate for food, catering, hairdressing (from July 2026).
- Electronic Invoicing: Major B2B changes coming from Revenue.

Cost of Living & Energy:
- Rent Tax Credit: Extended to end of 2028.
- Fuel Allowance: Weekly allowance increased by €5 and extended to Working Family Payment recipients.
- Energy VAT: 9% rate on gas/electricity extended to Dec 2030.
- Microgeneration: €400 income tax disregard extended to 2028.

Social Welfare & Health:
- Disability Payments: €10 weekly increase for max personal rates from Jan 2026.
- Child Support Payments: Increases for children over 12 (€78) and under 12 (€58) from Jan 2026.
- Health Funding: €27.4bn allocation for Health Dept.

Housing & Development:
- Stamp Duty Relief: Extended timeframes for large-scale residential developments.

NB – This is a guide for information purposes only and does not constitute legal advice. If you have an issue requiring legal advice, please contact any of the team at Nolan Farrell & Goff LLP, whose numbers can be found on our website www.nfg.ie, or email info@nfg.ie.

Donal J. O’Connell

Partner

Donal is the Managing Partner at Nolan Farrell & Goff and has been with the firm since its foundation. He became a partner in 1978. Donal acts for private clients, commercial entities, public bodies and insurance companies. He is a Notary Public. While Donal works as a general practitioner and has amassed a wealth of knowledge in all areas of law over the years, his main areas of work are:

Litigation in the Superior Courts – Plaintiff and Defendant
Personal Injury cases – Plaintiff and Defendant
Public liability and employer liability cases
Medical Negligence
Commercial Litigation
Environmental Law & Planning
Arbitration and Mediation

Education:

Bachelor of Civil Law – University College Dublin 1972. Law Society of Ireland – Admitted to the Roll of Solicitors in 1974. Qualified Mediator and Arbitrator. Notary Public.

Email: DOConnell@nfg.ie

Myles F. O’Connor

Partner

Myles joined the firm as an Assistant Solicitor in 1978, and became a partner in Nolan Farrell & Goff, Waterford in 1991. He represents commercial and private clients and many public bodies and is an extremely experienced property lawyer. His main areas of practice are:

Commercial property transactions for businesses, individuals, large corporations and public bodies
Commercial Leases
Residential property – Buying and Selling houses, apartments & sites
Landlord and Tenant Law
Farm sales & transfers
Company law and sale and purchase of companies and businesses
Probate law – Wills and Estate planning
Tax law especially inheritance tax and VAT issues arising on property transactions

Education:

Bachelor of Civil Law University College Cork 1980. LLM (Master of Laws) – University College Cork 1981. Law Society of Ireland – Admitted to the Roll of Solicitors in.

Email: MOConnor@nfg.ie

Gerard O’Herlihy

Partner

Gerard joined the firm as Assistant Solicitor in 1984, and has been a partner since 1991. Gerard is a general practitioner acting for a wide variety of clients ranging from private individuals to the large corporations and government agencies. However Gerard has particular expertise in the following areas of law:

Civil and Commercial Litigation in all Courts
Personal Injuries, Plaintiff and Defence work
Local Authority Law
Health Services, Child and Family Law
Residential and Commercial and Property

Education:

Bachelor of Civil Law (BCL) – University College Cork 1980. Batchelor of Laws (LLB) – University College Cork 1981. Law Society of Ireland – Admitted to the Roll of Solicitors in 1984.

Email: GOHerlihy@nfg.ie

John P. Goff

Partner

John joined the firm as an Assistant Solicitor in 1989, and became a partner in 2000. John is the County Coroner for Waterford. His work as a solicitor covers most areas of law. He has particular expertise in the following areas:

Commercial and Residential Property transactions
Company Law and Corporate Compliance
Employment Law for employers and employees
General Litigation in all courts
Arbitration & Mediation
Personal Injury cases

Education:

Bachelor of Civil Law – University College Dublin 1986. Master of Commercial Law – University of Bristol 1989. Law Society of Ireland – Admitted to the Roll of Solicitors in 1989.

Email: JGoff@nfg.ie

Graham Farrell

Partner

Graham joined the firm in 1995 having previously been apprenticed in Dublin. He qualified in 1996 and worked as a Solicitor until 2004 when he became a partner. He acts for many large public bodies, including the Health Service Executive, and he also represents a wide variety of private individuals and commercial clients. He both prosecutes and defends cases in all courts. Graham mainly deals in litigation and court work, and has specific expertise in these areas:

Child Protection and Health Law
General Litigation
Pensions Law
Education Law
Family Law
Residential and Commercial Property

Education:

Bachelor of Business Studies – Trinity College Dublin 1991. Masters of Arts – Trinity College Dublin 1991. Certificate in Legal Studies – Rathmines College of Further Education 1992. Law Society of Ireland – Admitted to the Roll of Solicitors in 1996.

Email: GFarrell@nfg.ie

Iain R. Farrell

Consultant Solicitor

Iain became apprenticed to his father, Riocard J Farrell in 1957. His father had set up his own Solicitors practice at George’s Street, Waterford in 1920. Iain and his father formed a partnership in 1966 and they called their firm “Farrell and Farrell”. They were joined in later years by our current managing partner Donal O’ Connell and the late Jim Mulhearn. They subsequently amalgamated with another Waterford firm, George A. Nolan & Co, Solicitors and formed the large firm of Nolan Farrell & Goff that we have today.

Iain has represented a wide variety of private and commercial clients and various public bodies over his long career. Most notably he has been the City Law Advisor to Waterford City Council since 1984 and for many years he was the Law Agent for the Port of Waterford. He has a great wealth of experience and expertise in the following areas of law:

Commercial property
Residential property
Local Government Law
Maritime Law
General Litigation
Commercial Litigation
Wills & Estate planning
Probate

Education:

Bachelor of Civil Law (BCL) – University College Dublin 1959. Bachelor of Laws (LLB) – University College Dublin 1960. Admitted to the Roll of Solicitors in 1961.

Email: CGrant@nfg.ie

Valerie Farrell

Solicitor

Valerie joined the firm in 2006 as a Solicitor having trained in Dublin and Waterford and qualifying in 2001. Valerie has amassed a wide range of experience in all areas of litigation, and acts for large corporations and individuals, both as a prosecutor and a defence lawyer in all courts and with specific expertise in the following areas:

Personal Injury Litigation
Civil and Commercial Litigation
Employment Law
Local Government
Child Law
Family Law
Environmental Health law
Environmental, Planning and Development

Education:

Bachelor of Business and Legal Studies – University College Dublin 2001. Law Society of Ireland – Admitted to the Roll of Solicitors in 2001.

Email: VFarrell@nfg.ie

Gillian Ormonde

Solicitor

Gillian joined Nolan Farrell & Goff in 2004 as an Apprentice Solicitor and qualified as a Solicitor in 2006. She has great experience in Property Law acting for developers and individuals in Waterford and beyond. She has specific expertise in the following areas:

Residential Property
Commercial Conveyancing
Commercial Leases
Wills
Probate
Gift & Inheritance Tax

Education:

Bachelor of Civil Law – University College Dublin 1999. Law Society of Ireland – Admitted to the Roll of Solicitors in 2006. Law Society of Ireland – Diploma in Property Tax 2005.

Email: gormonde@nfg.ie

Sarah Power

Solicitor

Sarah joined Nolan Farrell & Goff in 2007 having previously been apprenticed in Dungarvan, Co. Waterford, where she continued to work for a number of years after qualification, in general practice gaining experience in most areas of law. Sarah has extensive experience in the following areas:

Personal Injury Litigation
Land disputes
Family Law
Civil and Commercial Litigation
Environmental, Planning and Development law
Child Protection
Environmental Health
Residential Property

Education:

Bachelor of Civil Law – University College Cork 2000. Law Society of Ireland – Admitted to the Roll of Solicitors in 2005.

Email: SPower@nfg.ie

Brid Cahill

Solicitor

Brid joined Nolan Farrell & Goff as a Legal Executive in 2002. She subsequently trained as a Solicitor in the firm and qualified in 2009. Brid has a broad range of experience in many areas of law, specifically the following:

Civil and Commercial Litigation
Childcare Law
Personal Injury law – defence and plaintiff
Employer Liability Law
Family Law
Employment Law
Commercial and Residential Property
Probate and Wills

Education:

Bachelor of Arts in Legal and Business Studies – Waterford Institute of Technology 2002. Law Society of Ireland – Admitted to the Roll of Solicitors in 2009.

Email: BCahill@nfg.ie

Jill Cunningham

Solicitor

Jill joined Nolan Farrell & Goff as a Solicitor in 2007, having previously been apprenticed in Waterford. Jill has a number of years experience in all areas of general practice. Jill currently practices with a specific emphasis on the following:

Civil Litigation
Local Authority Prosecutions in Waterford City
Planning & Development and Environmental Law
Road Traffic Law
Child Protection Law
Family Law
Pensions
Criminal Law
Residential and Commercial Conveyancing
Employment Law

Education:

Bachelor of Civil Law – University College Cork 2001. Law Society of Ireland – Admitted to the Roll of Solicitors in 2007.

Email: JCunningham@nfg.ie

Rosie O’Flynn

Solicitor

Rosie joined Nolan Farrell & Goff as a Solicitor in 2011 having worked previously in general practice in Waterford for several years. Rosie has many years of experience dealing with a variety of clients in all areas of law and has particular expertise in the following areas:

Civil Litigation
Family Law
Child Law
Debt recovery
Licensing
Residential and Commercial Property
Wills and Probate

Education:

National Certificate in Legal Studies and Diploma in Legal Studies – Waterford Institute of Technology 1986. Law Society of Ireland – Admitted to the Roll of Solicitors in 1995.

Email: ROFlynn@nfg.ie

Sheila O’Byrne

Legal Executive

Sheila joined Nolan Farrell and Goff in 1972 as a Legal Secretary and subsequently qualified as a Legal Executive, having gained a vast amount of experience in all types of law. She has particular expertise in all areas of litigation for private individuals, insurance companies and public bodies.

Education:

Member of Irish Institute of Legal Executives since 1993. Fellow of Irish Institute of Legal Executives – 1998 to date.

Email: SOByrne@nfg.ie

Mary Drohan

Legal Executive

Mary joined Nolan Farrell & Goff in 1982 as a legal executive. Over the years Mary has gained great expertise in all areas of court work including local government prosecutions, general litigation, personal injury defence, public liability, environmental health, mental health, employer’s liability, licensing law and medical negligence.

Education:

Diploma in Legal Studies – Waterford Institute of Technology – 1982. Fellow of Irish Institute of Legal Executives – 1984 to date.

Email: MDrohan@nfg.ie

Commercial Property and Leases

For a long number of years, we have dealt extensively with commercial property transactions – acting for Banks, property developers and small businesses.

Our aim is to provide a full and rounded service to our commercial clients. Our Solicitors dealing in this area are very “commercially-minded”, and at the same time fully capable of dealing with all the legal and technical issues that arise with a commercial property.

We deal extensively with commercial leases, and are fully experienced in negotiations on behalf of both Landlords and of Tenants.

Our service is designed to facilitate and progress the transaction. Whereas the priority will be to identify and address important legal issues, at the same time we understand the importance of avoiding unnecessary deadlock and of providing assistance to work around issues that could “break the deal”.

We are fully conversant with the complex VAT issues that arise on commercial property transactions, and as necessary we will advise and liaise with the client’s Accountant.

Commercial Litigation and Alternative Dispute Resolution

Our team of solicitors has developed expertise in the area of commercial litigation and dispute resolution including contract disputes, regulatory enforcement and corporate liability. We have successfully represented enumerative commercial clients in high profile local and national cases in the civil and commercial courts.

We are experienced in all Alternative Dispute Resolution methods, especially Mediation and Arbitration and have experienced and qualified mediators and arbitrators on our team.

Commercial Transactions, Company and Employment Law

Nolan Farrell & Goff provides a wide range of services for corporate clients and individual business clients. We are very aware of the particular demands that accompany business transactions of any type, and our aim is always to listen carefully and engage fully with the client, and to progress the matter in the very best interest of the client.

We are regularly involved with the sale and acquisition of companies, and the preparation of Share Purchase Agreements and Asset Purchase Agreements. Our services extend to the preparation of general commercial Contracts and advice in relation to Purchase Agreements and business asset acquisitions. This includes all aspects of negotiations and of necessary due diligence.

The team at Nolan Farrell & Goff deal with a wide range of other commercial issues, company law, regulation and compliance. We are also experienced in the area of Insolvency and Receivership; acting for receivers, liquidators, private individuals and corporate entities and dealing with a wide range of complex legal issues that arise in such circumstances.

We have extensive expertise in all aspects of employment law on behalf of both employers and employees. We deal with contracts of employment, HR policies, redundancies, industrial relations issues and employer liability. We represent a wide range of clients in internal disciplinary proceedings and hearings at the Employment Appeals Tribunal, Labour Court, Equality Tribunal and the Civil Courts. Furthermore we deal with employment issues that arise on the transfer of businesses.

Environmental and Planning and Development

We have kept ahead of the developments in Environmental, Planning and Development Law and Regulation, having advised many commercial entities, public bodies and private individuals in all areas of contentious and non-contentious environmental work.

Our experience ranges from waste management issues, third party liability, licensing, environmental prosecutions and enforcements. We also have expertise and experience in advising on Planning and Development issues arising on various residential, commercial and industrial property transactions.

Public Bodies and Regulation

Our solicitors act for a number of public bodies in prosecuting cases of a regulatory nature. We have prosecuted cases for Waterford City Council for decades, keeping abreast of the constant changes in legislation and regulation. We have also advised in the defence of such cases in other regions. Our experience assists us in advising our clients on compliance with the relevant legislative and regulatory obligations they may have, in all areas of private and commercial law.

We also represent the Health Service Executive in a broad range of areas where they require legal advice and representation. Other public body clients include the Pensions Ombudsman, the Department of Education, The Motor Insurers Bureau of Ireland, WIT and The State Claims agency. We also defend cases of all types of regulatory cases and our broad experience in prosecution assists us to give very balanced and informed advice to our clients.

Residential Property

Nolan Farrell & Goff Solicitors offer a cost effective and rounded service for all types of residential property purchases, sales and lettings, not only in Waterford City and County but in all areas of the South East and Nationwide.

At the outset, we make it clear to our client what fees and payments will arise, as we understand the importance of budget for an individual client.

We explain in detail what work we do, and what issues need to be addressed. Our aim is to avoid surprises for our client in a residential transaction, and to identify at the outset what is likely to arise, and what needs to be done, when it needs to happen. We fully understand the importance of communication with our clients.

Wills, Probate and Tax/h5>

Our legal practice at Nolan Farrell & Goff provides a comprehensive and cost efficient service for people making Wills. We have considerable expertise in this area, and can advise on all aspects of making a Will. We have specialists in the area of tax and offer detailed advice with regard to Estate tax planning.

Nolan Farrell & Goff has a very extensive Probate practice, and we are streamlined to deliver an efficient and cost effective service. We understand the importance of communicating with our clients, and most particularly in circumstances where they have been bereaved. We progress the work as efficiently as possible and we inform clients where delays can be expected. We will provide detailed advice in relation to Capital Acquisitions Tax (Inheritance Tax), and we deal with all necessary tax returns.

The Coroner for Waterford City and County, John Goff is a partner in the firm and he carries out inquests at the request of An Garda Siochana/the Health Service Executive. This work gives us great insight and experience in to this specialised area.

Family, Childcare, Mental Health and Disability

Nolan Farrell & Goff offer a wide range of services to individual clients who need legal advice/ representation in relation to their family situations. We have expertise in mediation, separation agreements, judicial separation, divorce and guardianship and access issues. We use non-contentious and cost effective methods such as mediation and negotiation while having the skill to process cases through the courts effectively where necessary.

We have extensive experience and knowledge in the areas of child protection, mental health and disability law. We aim to resolve difficulties as quickly and cost effectively as possible in the best interests of our clients and their families, while understanding the importance of good communication and sensitivity in such difficult times for our clients.

Private Client Litigation and Court Work

We have a very strong team of Solicitors who attend court and deal with all types of cases in the District Courts, Circuit Court, High Court and Supreme Court. We strive to do so in a timely, cost effective manner keeping the clients wishes and instructions at the centre of all court actions.

We have a well established practice in civil litigation, including licensing, personal injury, property disputes, contract disputes, road traffic and criminal defence, medical negligence and public liability. We have successfully represented enumerative clients in high profile local and national cases in the civil courts.

We act for individuals and hospitals, doctors and unions in the area of specialist area of medical negligence litigation. Through our diverse work we have amassed a broad range of knowledge to assist in our efficient and sensitive approach to the cases we handle for all our clients.

Eoin O’Herlihy

Solicitor

Eoin qualified as a Solicitor in 2014 having joined the firm as an apprentice in 2012. Eoin is a general practitioner acting for a wide variety of clients ranging from private individuals to the large corporations and government agencies. However Eoin has particular expertise in the following areas of law:

Residential Conveyancing
Probate
Personal Injuries Litigation
District Court Practice

Education:

Bachelor of Law University College Cork 2008. Masters in Law University College Cork 2009. Law Society of Ireland Admitted to the Roll of Solicitors in May 2014.

Email: EOHerlihy@nfg.ie

David O’Connor

Solicitor

David joined the firm as a Solicitor in 2014 having worked in Dublin for 5 years working in commercial and property law after qualifying. He represents commercial and private clients and is an experienced property lawyer. His main areas of practice are:

Commercial property transactions for businesses, individuals, banks, large corporations and public bodies
Commercial Leases
Residential property – Buying and Selling houses, apartments & sites
Landlord and Tenant Law
Probate Law – Wills and Estate Planning
Corporate Law – sale and purchase of companies and businesses
Commercial Contracts

Education:

Bachelor in Laws (LL.B.) Trinity College Dublin 2005. Law Society of Ireland – Admitted to the Roll of Solicitors in 2009. Law Society of England and Wales – Admitted to the Roll of Solicitors in 2009. Associate of the Irish Taxation Institute 2010. Law Society Diploma in Finance Law 2011.

Email: Doconnor@nfg.ie

Daniel O’Connell

Solicitor

Daniel joined the firm in 2013 and has a broad client base which includes private and corporate clients. He is a general practitioner with a particular emphasis on the following areas of law:

Personal Injuries Litigation – Plaintiff and Defendant
Commercial Litigation
Debt Recovery
Employment Law
Wills & Probate

Education:

Bachelor of Laws (L.L.B.) University of Limerick 2009. Law Society of Ireland Admitted to the Roll of Solicitors in 2015.

Email: dtoconnell@nfg.ie

Rosie O’Flynn

Solicitor

Rosie joined Nolan Farrell & Goff as a Solicitor in 2011 having worked previously in general practice in Waterford for several years. Rosie has many years of experience dealing with a variety of clients in all areas of law and has particular expertise in the following areas:

Civil Litigation
Family Law
Child Law
Debt recovery
Licensing
Residential and Commercial Property
Wills and Probate

Education:

National Certificate in Legal Studies and Diploma in Legal Studies – Waterford Institute of Technology 1986. Law Society of Ireland – Admitted to the Roll of Solicitors in 1995.

Email: ROFlynn@nfg.ie

Niall McFeely

Solicitor

Niall joined the firm in 2015 as a Trainee Solicitor and qualified in 2017. He has a broad range of experience in all areas of law. He represents individuals, commercial clients and public bodies. He is approachable and efficient in his dealings with clients. His particular areas of expertise include::

Residential property – buying and selling houses
Debt Collection
Personal Injury Litigation
Employment Law
Taxation Law
Wills and Probate

Education:

Bachelor of Civil Law with French University College Cork (BCLF) (2011). Masters in Commercial Law University College Dublin (LLM) (2012). Law Society of Ireland – Admitted to the Roll of Solicitors in 2017.

Email: NMcFeely@nfg.ie

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<h4>Suzanne Power</h4>

<h5>Legal Executive</h5>

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Lisa Power

Legal Executive

Lisa is legal studies graduate who joined Nolan Farrell & Goff in 2016. She initially gained invaluable experience as a Legal Secretary and progressed to become a registered Legal Executive in 2022. Lisa is an integral part of the property team, working primarily on residential property transactions. She also assists the Wills and Probate team.

• Full Member of the Irish Institute of Legal Executives 02
• Higher Diploma in Law from Waterford Institute of Technology (2015).
• Bachelor of Arts(Honours) in Legal Studies from Waterford Institute of Technology (2012). 04
• BA Legal Studies (2011)
• Higher Cert in Arts in Legal Studies (2009)

Email: lpower@nfg.ie

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<h4>Daniel O’Connell</h4>
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