The jobs minister has hinted that a new levy may be introduced on higher earners to offset any benefit they might get from the scrapping of Universal Social Charge.
It comes after Michael Noonan last week said the charge would not be phased out entirely on higher earners.
However it's not clear whether USC will be retained for those high earners, or whether it would be replaced by a totally new levy.
But Richard Bruton denies that there's any contradiction in the plan.
"Obviously the benefit would be accorded with those who are on low to middle incomes, getting more benefit from the changes, than those on higher incomes in terms of the reduction in the margin of tax rate.
"I think that's in accord with all good principles of an income tax code, so I'm absolutely at one with the strategy that Michael is developing."