Taoiseach Enda Kenny has said that the Government will implement the Programme for Government in full.

With regard to income tax, he said this element has to be renegotiated with the Troika.

Speaking in the Dáil, he said recipients of social welfare who do not accept training or jobs will have their benefits reduced.

Deputy Micheál Martin pressed the question, would the Taoiseach keep his commitments on social welfare, pensions and income tax.

The Taoiseach criticised the Fianna Fáil government's record and said the income tax element mentioned by the Deputy would be renegotiated, as a result.

The Dáil has also heard that the terms of severance of top civil servants were set by the previous government.

Responding to a question from Sinn Féin's Mary Lou MacDonald, Mr Kenny said his Government was committed to making changes to the system.

Meanwhile, Minister for Justice Alan Shatter has rejected reports that 24 garda stations are to close in Donegal, along with other station closures around the country.

He told the Dáil that no decisions on any closures had been made, as the Garda Commissioner was still conducting a review of the force.

Separately, Justice Minister Alan Shatter said it will take a year to change the computer system in the courts to allow for fines to be paid by instalments.

He said it will cost €400,000 to upgrade the computers but that fines already imposed, with a condition of a jail sentence in the event the fine was not paid, would not be affected by the new instalment system.