The Fianna Fáil leader has described the Government's approach to the budget as "Gay Byrne politics".
Micheál Martin criticised the coalition, saying that they are trying to offer something "for everyone in the audience" in the build up to an election.
He said that the Government were obsessed with spending - but that people are not feeling that in their pockets.
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Mr Martin hit out at kite flying ahead of the budget.