Budget 2008 presents the Government with the first opportunity to deliver on the extensive commitments made to older people in the Progamme for Government.  The level of commitments made were unprecedented. This reflects the fact that Ireland’s population is ageing and so its needs are changing. The Government must begin its response to those changing needs now, or face much greater problems in the future. Within this context, Budget 2008 must provide the means of supporting older people and enabling them to continue to play an active and fulfilling part in Irish society.