Labour Party leader Ivana Bacik has said her party believes measures in the Budget must be targeted to help those struggling the most and any cuts to income tax "must be targeted" at the lowest paid.
She said the party believes there are ways to relieve tax burden on the hardest pressed households such as index linking of taxation bands.
"We have called for a long time for example for the index linking of social welfare payments," she said on RTÉ's Morning Ireland programme.
The indexing of tax bands is where the various tax bands are adjusted to ensure that people are no better off or worse off because of inflation.
Ms Bacik was speaking ahead of the party's think-in in Maynooth today.
Looking ahead to the local and European elections, Ms Bacik said it was important that far right parties do not get a foothold here amid fears of a rise in racism and bigotry.
She also said they are keeping their focus on local elections next year and they are hoping to run 100 candidates.
Some 111 years after workers first started campaigning for "bread and roses," the Labour leader said Ireland has the resources to provide housing, proper childcare, and elderly care along with sustainable climate policies.
She called for a new fair deal for older people in need of care.
The party is also seeking to have childcare costs capped at €200 a month.
Ms Bacik said significantly more homes must be built beyond the Government's targets and it wants €1 billion extra in corporation tax receipts to be invested in social and affordable housing.
The party has today appointed Senator Rebecca Moynihan as spokesperson on climate and Senator Annie Hoey is the new Labour spokesperson for Dublin.
Tax cut promises a vote buying attempt, says Cairns
Separately, Social Democrats leader Holly Cairns has dismissed calls by Fianna Fáil and Fine Gael to cut income taxes in the Budget as an attempt to buy people's votes.
Speaking at her party's think-in in Dublin, Ms Cairns said cutting the USC would put a few euro back in people's pockets, but she said it would not make the significant difference that people are looking for.
She accused Fine Gael of being "the boy who cried wolf" constantly promising to abolish the USC, which has not yet happened.
The Cork South-West TD said her party would take an entirely different approach to the current Government by developing better public services for people who pay their taxes.
Asked whether she was ruling out any cuts to income tax in her party's budget, Ms Cairns said that was not the case.
She said developing public services would bring down the cost-of-living and make Ireland more equal.
On funding RTÉ, Ms Cairns said it was important that future funding does not entirely come from the State and there should also be an element of a relationship with the public.
She said that perhaps public service broadcasting could be paid for by guaranteed multi-annual funding from the exchequer combined with a contribution from the public.
Ms Cairns said she understood why some people were not paying the licence fee, but she said they should.
Both former party leaders Róisín Shortall and Catherine Murphy said they plan to run again in the next general election.
Earlier this week Fianna Fáil held its annual think-in in Co Tipperary where the party considered its Budget priorities.
Tánaiste and party leader Micheál Martin said the Government would act to assist householders with high energy prices in next month's Budget.
He also declared that he would lead Fianna Fáil into the next general election.
Additional reporting Micheál Lehane
