Fianna Fail have hit out at the proposed tax changes of Fine Gael, saying they deny the benefits of tax cuts to thousands of struggling middle income families.

The party has already begun making election promises, saying they will cut the higher rate of tax if they are re-elected.

Taoiseach Enda Kenny says the government already plans to bring the rate down to 50% in the budget next year.

But Michael McGrath of Fianna Fail says the changes leave many families behind.