TAX cuts and crime top the political agenda at the Progressive Democrats's annual conference this weekend. As the party positions itself for the coming general election, Mary Harney is determined to sell a strong, simple message to the electorate.

The target is the soft underbelly of the Labour Party the party which promised comprehensive change in 1992, but ended up in the embrace of Fianna Fail. The choice, Ms Harney has told voters, will be between the Progressive Democrats and the Labour Party in the next election; between the present "tax and spend Government policies" and a future reduction in bureaucracy and taxation.

A centre right government involving the Progressive Democrats, she insists, would transform the taxation system and put more money into the pocket of every worker. The residential property tax would go immediately. Then, over five years, the standard rate of income tax would be cut to 20 per cent and the band widened, with a higher rate of 40 per cent; employees' PRSI would be abolished and employers' PRSI cut to 7.5 per cent; and corporation and capital gains taxes would be reduced to 25 per cent.

It is an appealing package, aimed at the "coping class". For, in spite of protestations to the contrary, the Progressive Democrats are becoming a niche party. Largely middle class and intensely committed, it may have lost some of the white hot, crusading spirit of its early days, but the party is still a formidable political force.

Since its formation nearly 11 years ago, its fortunes have varied. Starting with 14 TDs in 1987, its Dail strength fell to six in the 1989 general election. But a historic coalition arrangement with Fianna Fail rescued the party. And when Albert Reynolds brought that government down in 1992 - following bitter, personal exchanges with Des O'Malley - the Progressive Democrats won 10 seats.

Further trouble followed the accession of Mary Harney as party leader. Pat Cox resigned and successfully contested a European Parliament seat against his former leader. Shortly afterwards, Martin Cullen joined Fianna Fail.

In spite of these tribulations, public support for the party has remained firm, ranging from 6 to 9 per cent nationally over four years of opinion polling. But there are in the nature of that vote.

Traditionally, the greatest strength of the party has been in Limerick, Cork and Galway, where the old Fianna Fail constituency machines of Des O'Malley, Maureen Quill and Bobby Molloy still function. But they are ageing assets. And popular support there has been in gradual decline.

By contrast, Dublin is not nearly as well organised in terms of constituency membership. But it is here the party has put on weight in recent years and it now holds half of the party's eight Dail seats. In the past year, support for the Progressive Democrats in the capital has crept past that enjoyed by the Labour Party and Mary Harney hopes for a breakthrough.

Her problem - like that of all the major parties - lies in securing high profile, quality candidates. The party hopes to increase its Dail representation from eight to 15 in the coming general election, but without big names in the capital that aspiration will be dashed. Its four seats are all located south of the Liffey and hopes for a similar number on the northside will have to run the gauntlet of Fianna Fail's ambitions.

As Taoiseach in waiting, Bertie Ahern is determined to restore Fianna Fail's fortunes north of the Liffey. And Fine Gael, the Labour Party and the Green Party have their own hopes and desires. It is not going to be easy for the Progressive Democrats.

But the party has never backed away from challenges. It championed fiscal rectitude and control of the national debt in the late 1980s imposing its views on the major parties - when the State was going down the tubes. And it is determined to continue with its programme of tax reforms in the next government.

It is a hugely attractive and lucrative tax package, especially for the "haves" in society. The party's finance spokesman, Michael McDowell, says it can be delivered by simply capping public spending, rather than cutting it back. The numbers in work in the rest of the economy would be boosted substantially, he says. But given that 80 percent of current Government spending goes on wages, the implications of a public sector wage freeze for a national wage agreement are not explored.

SUPPORT for the party in the business sector is reflected in proposals for subsidised loans and the creation of venture capital trusts. The privatisation of State commercial companies, along with the reform and rationalisation of State services, are high on the agenda.

The other main topic to be aired at tomorrow's conference is crime. "It is time," Liz O'Donnell says, "for zero tolerance." A new prison building programme involving the private sector is proposed compensation for the victims of crime tough laws to tackle the drugs crisis and rehabilitation programmes for drug takers and young offenders.

The Progressive Democrats's tough law and order stance is reflected in policies on Northern Ireland, where it excoriates the IRA and calls for the severing of Government contacts with Sinn Fein. The political solution it proposes is, however, in line with Government policy, embracing the Downing Street Declaration and the Framework Document.

The party's progressive and "green" image will be burnished in a number of debates involving care for the environment rural development quality food production; health care and the place of Ireland in a new European Union.

Policies are neat, simple and focused - a PR person's dream. And to keep them that way the party has turned its face against a pre election pact with Fianna Fail, which takes a different view on key taxation reforms.

With a solid electoral base and a sharp and attractive political image for the "can dos" within the voting public, the Progressive Democrats are well placed for the coming general election. The level of their success will probably be determined by the way the Coalition parties leave Government and by the degree of cohesion they carry into the ensuing election.