Simon Harris is expected to promise USC cuts while Ivana Bacik will put an emphasis on climate projects at the launch of their election manifestos today.

Fine Gael will promise significant changes to USC, raising the point at which people pay the 2% rate from €27,000 to €40,000.

The party will also pledge to phase out third level college fees, provide childcare at €200 a month per child, open a second Garda training college and extend eligibility for benefits for older people.

The party is also expected to refocus its election campaign today by putting Sinn Féin in the firing line with a string of attacks on the party’s economic policies.

Labor also launches its manifesto today, pledging a state construction company, a €2.5 billion retrofit fund, and €9 per month climate public transport tickets and free GP care for all children.

Reporting by Seán Defoe.