The government has confirmed it will seek €2bn of tax hikes and spending cuts in the next Budget.
It has published an update on the Irish economy to be sent to the EU, which includes €1.3bn in spending cuts and €700m in tax hikes.
The document comes only days after the ESRI suggested the government could meet its EU targets without any new taxes at all.
However, the door is left open for the government to change its mind, saying the final decision will be made closer to Budget day.
The opposition has said the new document marks a u-turn from the government, which had previously discussed the prospect of cutting taxes on middle-income families.