Fianna Fáil says the government needs to give a break to workers by cutting their taxes in the Budget.
It's after the latest Exchequer returns showed the public finances are around €4 billion better off than a year ago.
Almost every tax category is ahead of expectation - with corporation tax well ahead of forecasts.
But Fianna Fáil's Micheal McGrath says the figures also show how workers are carrying an unfair burden: "The amount of income tax being collected today is about 1/3 greater than it was in 2007 and under all of the other tax heads, the amount of tax being collected is less than it was in 2007."
Meanwhile, Minister Brendan Howlin has dismissed calls from the Central Bank to avoid any spending increases in the Budget.
The bank says any spare money should be put towards reducing the national debt instead of cutting taxes or increasing spending.
But the government's dismissed those calls, with the Budget now just 11 days away.
Brendan Howlin says the economy can be boosted by spending, especially if it is done properly: “I don’t except the view that if you don’t spend at all that’s a good thing in itself.
“You can actually take away impediments to the economy growing more and more people getting back to work by focused expenditure in the way we have done.”