Tánaiste Eamon Gilmore has said families who bore the brunt of the recession should see a dividend from the improvement in the economy and the State's finances.
Asked about the possibility of tax breaks, Mr Gilmore said that it was only reasonable that as things improved, hard-pressed families would have some share of the gain.
He said there was still a distance to go but the country was exiting the bailout and there was a very high level of growth in employment.
Fianna Fáil leader Micheál Martin accused the Tánaiste of engaging in a "pre-party conference flyer" and returning to "auction politics".
Mr Martin said people have de facto had their taxes increased in relation to the reduction in relief on health insurance premiums.
When asked if Fianna Fáil was ruling out reducing tax in future years, Mr Martin said the party would assess the economy in 2016.
He said it was not prudent in 2013 to make commitments about 2016.
He also accused the Tánaiste of breaking previous promises.