A new poll conducted largely before the budget shows a drop in support for Fine Gael.
Today's Behaviour & Attitudes poll in the Sunday Times puts Fine Gael on 24% - down three points since August - while Labour are up two points to 8.
Fianna Fáil fell one point to 19 level with unchanged Sinn Féin - 17% support independent candidates - including 5% for the Independent Alliance.
Last night the Taoiseach said he never comments on opinion polls.
But he's been outlining Fine Gael's tax policies in the next election which he claims will be designed to bring 75,000 emigrants back home.
Enda Kenny says his manifesto will include the total abolition of the Universal Social Charge.
