The Taoiseach is not very convincing on this issue of fairness. Yesterday, the Government had the opportunity to relieve the burden on long-suffering families by getting rid of water charges, the family home tax - the property tax - and taking the lowest paid workers out of the tax net. However, it decided not to do any of this. Instead, the Taoiseach put his own very conservative interests and electoral ambitions before the interests of the people. His budget lacks ambition, vision and inclusivity. He does not deal with the crisis in employment, health or housing. Half a million people have been forced to emigrate in the past eight years, at huge human cost to society, communities and families. However, the Government did not deal with this. There is no fairness in its budget. There is not even the pretence in the Taoiseach’s answers or his Minister’s statements yesterday to deal with citizens on the basis of equality. That is why he is not convincing in responding to these questions.

One in seven people is at risk of poverty. One in four lives in a jobless household. The people concerned cannot afford to pay the Government’s water charges or property tax. Even middle income workers whom the Taoiseach claims will benefit from the budget will have their modest benefits offset completely by the upcoming water charges. The Taoiseach will be four times better off than a married couple with an income of €35,000. That is the truth of the matter. That is his choice, as well as the Labour Party’s. He cannot blame anyone else. Does he believe it is fair that he will be four times better off than a married couple earning €35,000?

The Deputy has lost the measure of credibility. He has come into the Chamber time and again with his budgetary proposals which have a €550 million hole in them. Yesterday, he called for property tax and water charges to be abolished, but he had no proposition for how these services would be provided other than increasing corporation tax and introducing a 78% rate of income tax.

Deputy Gerry Adams will not have to pay charges on any of his three houses.

He should not come in here to talk about credibility or being convincing. He presented his budget propositions with a massive black hole in the middle of them. He goes around the country saying, "Pay for nothing; all these services should be free of charge."

In its budget proposals, the Government has set out how it will deal with the questions of poverty, unemployment and employment. The best way to deal with the issue of poverty is to give a person a job. The previous Government imposed a 52% tax burden on workers, which made us uncompetitive and unattractive to further investment. It was an issue that needed to be addressed for a long time. This is the first budget in which there have been no tax increases or spending cuts. It was the Government’s decision to set out to reform the income tax system and start the process in the budget through a reduction in the rate of tax and an increase in the bands. That applies across the board. Owing to the fact that the priority is given to middle and lower income workers, those earning above €70,000 and €100,000 will pay an increased USC rate to make it perfectly obvious that priority is given to those earning less than €70,000. We have taken a further 80,000 workers out of USC liability. For workers on lower incomes, there have been reductions in the two lower bands of USC. Owing to the increase in the income tax band, a further 33,000 workers have been removed completely from the higher rate of income tax liability.

That is the start of the first three years of reform of the income tax process. It is designed to create an extra 15,000 extra jobs on its own. Unlike Deputy Gerry Adams who wants people to wallow at the lower end and live in poverty, this is an incentive for people to come off the live register, as well as having the confidence associated with having a job and a career.

What about the Taoiseach’s own tax band?

This is the first year of three in which we intend to apply it. I believe that is fair.

It is an election budget.

Therefore, the Taoiseach thinks it is fair. Rubbishing the proposals put forward by Sinn Féin in a dismissive way does not convince anyone. We put forward a thoughtful and costed proposal. The Taoiseach might disagree with it because he comes from a different political and ideological position. He has a different view and vision of how Ireland should be governed and society ordered. However, he also talks about the first three years of recovery. Is there not going to be an election sometime in the next three years? Is it not a little presumptuous of the Taoiseach to take the people for granted? Is there not a wee bit of humility required? Is it not part of his notion of a democratic revolution?

Take it easy, Gerry.

What about the results in Dublin South-West?

The Government continues to overtax ordinary families. We put forward a fairer budget that would shift the burden of taxation on to revenue sources which would be less harmful to the domestic economy, while ensuring finance for front-line services such as health and education. This would deal with the plight of the homeless, as well as the coping classes and working poor. Abolishing the property tax - a deeply unfair family home tax - would be a massive stimulus for lower and middle income families and the domestic economy.

That is only one proposal.

Stopping water charges would have an even greater effect. The Taoiseach’s proposal for a tax credit of 20% of the water charges to a figure kept at €100 in no way compensates for the impact on hard-pressed families.

I do not know what the Taoiseach does not get about this. It is not that people will not pay; the fact is that they cannot pay. People will not be able to pay their bills next week because of the Government’s stealth taxes. That is what they are telling me in County Louth.

Are they saying the same to the Deputy in County Donegal?

That is what the people told the Taoiseach on the streets of Dublin last Saturday. I am sure it is the same in County Mayo, but it is not too late.

There is no point getting up and waffling and rubbishing Sinn Féin. We did it in the North. Domestic water charges were abolished by us in the North.

Until 2016.

It is cloak-and-dagger stuff.

Members should stay quiet.

The chorus of hecklers will not drown out the voice of the people on these issues.

No, just put a balaclava over it.

People cannot afford to pay. The Taoiseach made his choice and the Labour Party made its choice. The people will have their choice in due course but the Taoiseach can still scrap water charges.

The Deputy asked if there was an election on the way. There is always an election on the way and the next one is due in spring 2016. At that stage, I hope the Government will have introduced its fifth and final budget of its term of office.

Yes, final.

I hope we will continue the progress made in securing the recovery for the future, getting our deficit below 3%, having more than 100,000 new jobs created, giving the opportunity for prosperity and confidence to our people and restoring us to where we should be.

Deputy Adams asked me not to rubbish Sinn Féin and I will not do so. I will give him some facts. Yesterday's budget dealt with questions in education, health and agriculture deliberately raised by Deputies.

No, it does not.

Funding was cut for every school.

The Sinn Féin finance spokesman came in and made a claim and the Sinn Féin deputy leader ran out of words halfway through and had to evacuate the House because her script was not long enough. Anything for an excuse to get out of the place. In fairness, Sinn Féin said it was providing €300 million to reverse domestic water charges. What it did not do was recognise the €550 million black hole, because its propositions put the cost on the public pay bill. Sinn Féin did nothing about that, yet it goes around the country suggesting the abolition of water charges and property charges.

The Taoiseach did not read it properly.

Sinn Féin wants to introduce a third rate of income tax, leaving the top rate at income tax at 59% with USC and PRSI. Sinn Féin wants to increase employer PRSI, which is a tax on new jobs, to 15.75%. The additional taxes proposed amount to a 12% increase in taxes on jobs.

There are some nervous Fine Gael members.

Deputy Pearse Doherty, who is an articulate young man, accepted that €6 billion worth of consolidation measures had been introduced over the past number of years but could not say which ones he accepted. Sinn Féin wants to tax the middle group through the back door. Where a son or daughter inherits a house worth €250,000, he or she would pay a further €15,250 in tax.

If they are not homeless when the Government has finished with them.

Sinn Féin wants to abolish the marginal rate of tax relief on pension contributions. When Deputy Adams goes back to Louth, he should talk to the garda married to the nurse who are on a salary of €40,000. They would lose a further €800 according to the Sinn Féin proposition. I am not rubbishing Sinn Féin but giving back its figures with a little interest.

Sinn Féin should let us know when it finds that €550 million.