Sinn Féin says it is committed to introducing a third tax rate for those on high incomes, as well as a wealth tax, if it gets into government.

The higher tax rate would apply to those earning more than €100,000, while a wealth tax would affect people with assets worth a net of €1,000,000.

Sinn Féin's deputy leader Mary Lou McDonald says a wealth tax would be more equitable than raising other tax rates:

The party also says it does not accept that an Irish government must be led by either Fine Gael or Fianna Fáil.

At its Ard Fheis this weekend, the party announced its ambition to become the largest party on the island by the 100th anniversary of the Easter Rising.

Delegates also voted that Sinn Féin will not go into government as a smaller coalition party.

Deputy Lou McDonald says there needs to be political change:

Originally posted at 13.05