The Social Democrats have said their Budget priorities are protecting people and quality of life.

In its alternative Budget for 2021, the party says it would fund 150 ICU beds, establish a national sick pay scheme and maintain PUP payments.

It also says it would set up a commission to examine the introduction of a statutory right to flexible work, including a 4-day week.

The party would raise revenue of €229 million by adding 10c excise duty on alcohol, 50c to the price of a packet of 20 cigarettes and banning below-cost selling of alcohol.

Social Democrats co-leader Róisín Shortall TD said: "We need to ensure that the budget offers hope - hope that incomes can be sustained, jobs can be protected, and the economy can be revived"

Ms Shortall added: "This is why our budget lays out policies which support a job-rich recovery. We are clear that there must be an unprecedented investment in job protection and job creation".