The Fianna Fáíl Ard Fheis has been told that the government may not be able to afford cutting taxes.

Tom Healy of the Nevin Economic Research Institute told the event that the gap between income and spending is still too wide.

However he's suggested that the tax system could still be reformed to ease the burden on lower-paid people.

He says if the Universal Social Charge was properly designed, income tax could be abolished altogether: