The Sinn Féin President says the party would introduce a wealth tax of seven percent on all income over €100,000.

In his keyknote address to the party's Ard Fheis in Derry tonight, Gerry Adams says Sinn Féin does not want to be in opposition after the next election, but wants to lead the next government.

Gerry Adams spent much of his speech launching a stinging attack on the austerity policies of Fine Gael, Labour and Fianna Fáil.

He says austerity is the problem rather than the solution, and Sinn Féin is part of the solution, not the problem.

The Sinn Féin President said the party wants a fairer recovery not the unequal, unfair and two-tier one of the coalition.

And he hit back at other political parties who have said business are afraid of Sinn Féin getting to power:

But there would be a wealth tax - of 7% on all income over €100,000. 200,000 more would stop paying the USC. The water charges would be abolished, and the property tax scrapped.

Mr Adams called for a resounding 'yes' vote on the marriage equality referendum on May 22nd.

"All citizens whether they live in the Bogside or Baile Mhuirne, or on the Shankill or Southhill, are entitled to equality before the law, regardless of background, sexual orientation or gender. That is why Sinn Féin supports marriage equality for LGBT citizens," he said.

Closing his speech, he said Sinn Féin wants to be in government after the next election, not in opposition, but only leading a government and not propping up a coalition led by Fine Gael or Fianna Fáil.