Fianna Fáil says the government appears to have already written the next Budget - nine months before it's due.

It comes after reports that the government is to introduce tax credits to help families cover the cost of childcare.

Party leader Michael Martin has said this is the latest in a series of policy leaks from the government making promises to the electorate.

“We’re becoming somewhat amused by the government’s tactic of through informed sources of anonymous sources, promising this that and the other to the electorate,” Mr Martin said.

Mr Martin claimed the government has already announced new spending measures worth €3.4bn for next year's Budget.

“We have calculated that the promises – and it’s now only the 13th of January in 2015 – that you’re looking at about €3.4bn has been promised so far by government leaks and government ministers and government TDs, and I think if that’s a sign of things to come, lessons clearly haven’t been learned,” Mr Martin said.