Taoiseach Brian Cowen has described questions about the Budget in December as 'premature, speculative and rather needless'.

Responding to questions about the possible introduction of a tax on child benefit and a property tax, he said no decisions have been made on any of those issues.

The Cabinet is due to meet tomorrow and budgetary policy will be discussed.

Mr Cowen said Minister for Finance Brian Lenihan will begin the process of dealing with ministers on what the spending plans for next year will be.