Fianna Fáil has called for the property tax to be suspended next year to help struggling households.
The party has called for a Budget adjustment of €2.4bn in tax increases and spending cuts next week - which is €100m below the Governrment's €2.5bn target.
It had agreed a property tax in the bailout deal with the Troika in 2010 - but has since maintained that it is the "wrong tax at the wrong time"
Fianna Fáil finance spokesman Michael McGrath said its Budget proposals were not counting in the property tax receipts -which is estimated to bring in €500m for the Government next year.
He said his party had struck the right balance between reducing the Budget deficit and encouraging the economic recovery.
Fianna Fáil is proposing a 15pc levy on sales of alcohol in off-licences and supermarkets as well as taxes on high sugar and high salt foods. It wants to raise the Universal Social Charge on PAYE workers earning over €100,000 from 7pc to 10pc.
However, the party is fully backing the Haddington Road pay agreement introduced by the Government to deliver €350m in annual savings from the public service.
Fianna Fáil jobs spokesman Dara Calleary said the party wanted a voluntary PRSI scheme for the self-employed so they could pay more to get more benefits. He said they were opposed to the mandatory PRSI scheme proposed by the Government's expert group.