Labour leader Pat Rabbitte has said he had never opposed improvements for low and middle income earners and rejects a charge of inconsistency in his policy on income tax.
At the Labour conference on Saturday, Mr Rabbitte pledged to cut the standard rate of tax from 20% to 18% within two years of gaining power.
Defending his proposed 2% cut in the standard tax rate from criticism by the Taoiseach and the Tánaiste, today Mr Rabbitte said he was trying to ensure tax justice for ordinary workers.
He added that he took a 'certain delight in the Government disarray on this issue'.
The Tánaiste and Progressive Democrats leader Michael McDowell said Mr Rabbitte's comments proved he had been talking rubbish on taxation for the past 20 years.
Taoiseach Bertie Ahern said if he had made such a proposal he would have been accused of trying to buying votes and that Pat Rabbitte's proposed tax cut was 'inconsistent' with his previous views.
Mr Ahern also said that his Government will continue to cut taxes as resources permit but that the priority must be spending on infrastructure.