The Sinn Féin President says his party will not enter into a Coalition unless its partner vows to abolish the Property Tax.
Gerry Adams comments come after a conference over the weekend discussed the possibility of potential Coalition partners.
Sinn Féin has already ruled out going into Government with Fine Gael - with Fianna Fáil now seen as the most likely option.
Gerry Adams says the Property Tax is a "red line" issue for his party - and Sinn Féin will spell out how it plans to make up the deficit later this year.
"We said that we will abolish it and we have outlined, and we'll do it again this year, we're preparing our alternative Budget and we will outline across a range of matters how it is possible to reduce the deficit, but in a way which is fair," he said.