Tax policy is set to remain the main point of disagreement as coalition talks continue this morning between National, ACT, and New Zealand First. 

Newstalk ZB understands that New Zealand First is taking issue with some elements of National's tax plan. 

That includes the proposal to redirect money from the Climate Emergency Response Fund to tax cuts, and the proposed tax on foreign home buyers. 

Deloitte tax partner Robyn Walker told Kate Hawkesby that National is committed to some form of tax cuts, but the specifics of those tax cuts may have to change. 

She says National is proposing quite extensive tax cuts, but they may have to scale those back and make them more targeted. 

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