Giving a last-minute, labour-oriented view of how Charlie McCreevy should approach his budget task tomorrow, Mr Shanahan said tha corporation tax and the training levy for employers should be increased: "MSF considers that the exceptionally low level of corporation tax in Ireland compared with the rest of the EU is even less defensible now than it was previously."

Mr Shanahan proposed a standardised rate of 15%, as against the Government's target of 12.5%, for corporation tax. He proposed that the training fund element of employers' PRSI be increased from 0.7% to 1%. On personal taxation he wanted to see the full implementation of individualisation.

Other pre-budget guidance issued yesterday, all of which at this late stage is presumably intended for public consumption rather than Mr McCreevy's ears, included a plea for assistance from the tourism industry, bandaxed since September, and a demand for increased childcare benefit.

The Irish Tourism Industry Confederation says the sector is facing a unique crisis with loss of business because of the foot-and-mouth disease followed by a sharp drop in US tourists after the September 11th terrorist attacks. In the Budget it wants "a statement of intent" from Mr McCreevy that he will set up a special recovery fund to help rebuild its market position. It is seeking increases in the marketing funds available to small and medium sized companies and to niche tourist businesses. It also wants some tax relief measures to help companies in the sector contain costs and improve competitiveness. The confederation also wants Mr McCreevy to reduce the VAT rate from 12.5% to 10%.

Chief executive Mr John Power says that only about 300,000 US tourists will have visited Ireland in 2001 compared with a normal market of about 600,000. The 2001 fall-off means a loss of about £200 million to the Irish economy and the US tourist market is not expected to recover for two to three years.

On childcare, the National Women's Council of Ireland wants Mr McCreevy to introduce paid parental leave involving social insurance payments and five days' paid paternity leave for fathers. It has called for an increase of £25 per week in child benefit and a subsidy for the costs of childcare - the current level of child benefit is £67.50 per month per child for the first two children and £86 per month for each subsequent child.