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.

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.

Tax cuts and child supports to dominate Ireland’s pre-election budget - Popular energy credits, a 420 euro ‘baby boost’, and how Ireland will spend Apple billions are to be announced on Tuesday afternoon.