Sinn Féin has published its Budget proposals, which include extra taxes on those earning over €100,000, a public service salary cap and a major reduction in tax relief.

The party estimates that giving tax relief at the standard rate of 20% would save €969m per year.

A 48% tax rate on income over €100,000 would yield €365m, while a 1% wealth tax on net wealth over €1m would raise €800m.

Sinn Féin is also proposing a 5% tax on gambling, which it says would yield €243.5m.

The proposals include new spending of €338m on measures to help families and children and to employ an extra 3,500 frontline staff.

Savings of just over €1bn are also targeted, including €432m by charging the full cost of private care in public hospitals, and €100m through an emergency salary cap of €100,000 in the civil and public service.