The Minister for Finance has denied trying to win voters by raising the prospect of tax cuts.
Michael Noonan says the Budget next October will still need to implement 2 billion euro of tax increases and spending cuts.
He says he remains open-minded on possible tax changes but only if the country can afford it.
And he says his proposals are all about creating jobs and not about trying to win voters.
“We are not trying to endear ourselves to the electorate and we’re not trying to do pre-election things” he said
“What I’m saying is that we’ll be constant with the policy I’ve followed and I acknowledge people won’t fully agree with the policy”.
“But the policy is if we’re making tax changes we’ll do it in a way that has a labour market effect – in other words – we’ll make it easier to create jobs” he added.