Lucinda Creighton says her new political party will scrap the Universal Social Charge.
In an interview with the Sunday Independent, Ms Creighton also ruled out propping up a government led by Fine Gael or Fianna Fail.
The former Fine Gael junior Minister claimed her party already has 16 candidates ready to go before the electorate at the next election.
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It appears the new party will be in favour of water charges in some form, and will be opposed to the universal social charge.
Kate Shanahan, head of Journalism at DIT, said Lucinda faces more criticism because she is a woman.