An organisation representing patients has proposed an increase of €76 million in taxes to tackle smoking-related illness.
In its pre-Budget submission, the Irish Patients' Association (IPA) proposed that the contribution of €167 million from the Exchequer to health expenditure from tobacco taxes be increased to €241 million.
The organisation says lung cancer kills 1,500 people per year, and it claims that for every 10 per cent increase in tax on cigarettes, 4 per cent of people stop smoking.
"This contribution by the Exchequer of €167 million has remained the same since 2001, yet figures from your department suggest that the duty and tax take on a packet of cigarettes has risen by 44 per cent in the same period," the IPA writes to the Minister for Finance.
The patients' body also suggested that the Health Service Executive should have multi-annual budgets.
"The current crisis to manage their [budget] over-run announced in September 2007 should not have happened considering the €300 million that was returned unspent in 2006," the IPA said.
"We propose that multi-annual budgets be implemented and that proper controls are in place to better manage them. There is a management information deficit in the health system."
The body also proposed that a fund be made available for voluntary redundancies.