Fianna Fáil has published its pre-budget package for 2016.
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They say the plan contains a range of measures to reform the tax system, help working parents and provide for investment in public services.
The party is not proposing a cut to Universal Social Charge rates – but instead wants to increase the cutoff points.
Fianna Fail's Finance spokesman Michael McGrath, says the party is proposing the introduction of a tax credit to address childcare costs