My Department is currently reviewing the tax revenue forecasts for 2018 and later years in the context of preparations for Budget 2018.
As part of this process, the White Paper on the estimates of Receipts and Expenditure (the "White Paper") will be published in advance of the Budget 2018, and will contain a tax revenue forecast for the forthcoming year based on a position of no-policy change. It should be noted that a no-policy change does include around €170 million, which relates to carryover of taxation measures already introduced in Budget 2017.
The individual tax-head yields, on a no-policy change basis, are driven by the growth rate of the respective tax bases (GNP, consumer spending, etc.). My Department is currently reviewing its macroeconomic forecasts as part of the Irish Fiscal Advisory Council endorsement round.
The White Paper for the year ending 31 December 2018 will be laid before the Oireachtas at midnight on Friday, 6 October 2017.