The Finance Minister Michael Noonan has drawn another line between Fine Gael and Labour ahead of the election, by reaffirming his plan to abolish the Universal Social Charge (USC).
Labour wants to retain the emergency tax measure for high earners, saying they should have to contribute more to the public purse.
However, Minister Noonan is sticking by his plans to phase out the measure entirely, as soon as the State's finances allow.
In Brussels this afternoon he said: "Today is the fifth anniversary of Fianna Fáil introducing the USC, the most unpopular tax that was ever visited on the Irish people.
"Twice already, we have softened the blow of USC (in Budgets). If resources are available, we will abolish this unpopular tax completely during our next period in government."