Labour has announced its tax plans if re-elected - with USC and PRSI reforms at their core, along with and a promise that anyone earning €120,000 euro or more will not get any benefit.
The plan aims to give lowest paid the greatest benefits - by reducing PRSI and abolishing the Universal Social charge.
Abolishing the USC will be capped for workers at €72,000 - with a reducing benefit for workers up to €120,000 when they will get no benefit at all.
PRSI would also be cut for workers earning up to €36,000.
Public Expenditure Minister Brendan Howlin says they want to give the most back to those on lower pay.
"Even abolishing USC on the first €72k of income doesn't hugely benefit the lowest paid, because we've already taken almost 700,000 people out of the USC net altogether, and in order to ensure there is benefit across the lower and middle income earners, we intend to modify the PRSI take," he said.
Mr Howlin says their tax cuts plan will only account for a quarter of the money that will be available to the next Government.
"The total tax proposals we were going to make was just under €3bn, that's out of a fiscal space of about €12bn. So about €9bn on expenditure and about €3bn on taxation reductions," he said.
