Fianna Fáil have hit out at Fine Gael's proposed tax changes, saying they deny the benefits of tax cuts to thousands of struggling middle-income families.
Fine Gael has already begun making election promises, saying the party will cut the higher rate of tax if they are re re-elected.
Enda Kenny said the Government already plans to bring the rate down to 50% in next year's budget.
However, Fianna Fáil's Michael McGrath said the proposed change leaves many families behind.
"The way the Government went about it was particularly crude," he said.
"If you take an individual on €30,000-€31,000, they are only benefitting by €174. A couple with one income earner on about €40,000-€41,000 again only benefitting by €174 whereas an individual earning €70,000 or more is gaining by four times as much, so that's completely disproportionate."