Minister for Justice Frances Fitzgerald has said ongoing Cabinet discussions on the budget are "tense and demanding".

Speaking on her way into Government Buildings ahead of this morning's Cabinet meeting, the second last before Budget 2015 is announced next Tuesday, Ms Fitzgerald said the Coalition had more choices than in previous years.

“It’s always tense and demanding obviously because we are still talking about a situation where we are borrowing a lot of money but thankfully we are in a position where we can have some choices on the table and there and alternatives to be considered as opposed to cutting back,” she said.

Ms Fitzgerald said she would welcome tax measures that helped the creation of jobs.

“I’ll discuss that around the Cabinet table but what is important is that the people who have struggled so much in a difficult situation that our citizens gain in so far as they can in this budget by choices that make it more profitable to work, that make it worthwhile to work,” she said.

“People go into the higher tax band at a very early point here. I think that’s really important to continue to have a taxation system that’s as favorable to job creation as possible.

“That’s what I would like to see. We need more jobs being created and anything we can do on the taxation system to do that is going to be very helpful.”

She said the best way to help families was to create jobs and Cabinet would be examining the choices available in that context.