Ireland will hand voters billions of euros of tax cuts and spending increases and outline plans to use a whopping Apple back tax windfall to improve the country's creaking infrastructure in Tuesday's bumper pre-election budget.

Ireland’s government on Tuesday outlined how it intends to deploy more than $14 billion in back taxes from Apple.

Ireland’s government is about to present a giveaway budget to woo voters as it takes advantage of a financial position that’s the envy of many European countries.

The government intends to use the money to invest in "housing, energy, water and transport infrastructure".