The Minister for Finance has signalled that changes may be made to the 1% income levy.

Brian Lenihan told RTE's 'The Week in Politics' that there were practical issues surrounding the collection of levies on all income.

He also referred to a similar levy introduced in 1993, which exempted those earning up to half the average industrial wage.

Fine Gael's Alan Shatter said the levy was unfair and didn't make financial sense.