Early battle lines for the 2015 budget are being drawn as Fine Gael pushes for income tax cuts and Labour seeks a halt to welfare and education cuts.

Minister of State for Finance Brian Hayes, who is contesting the European election for Fine Gael in Dublin, called yesterday for income tax cuts to prevent a "brain drain" of young professionals from Ireland.

His remarks came a day after Minister for Social Protection and Labour deputy leader Joan Burton said there should be no more retrenchment from the welfare and education budgets.

Asked about Ms Burton’s intervention, the Government spokesman said “budgetary strategy will encompass an all-of-government approach”.

Speaking last night at the Fine Gael byelection selection convention in Mullingar, Minister for the Environment Phil Hogan described Ms Burton’s comments as a “personal opinion”.

“We all would love to make sure in all of our respective departments that we have no reductions in expenditure but we’ve already signed up to €2 billion as the Minister for Finance has said between tax increases and reductions in expenditure,” he said.

“I’m sure that the Minister will make a robust argument to ensure that there will be no cuts in social protection as will every other Minister.”