Sir, – Gráinne is a mother of three and a PAYE worker. Her sister Bridget is also a mother of three and the self-employed breadwinner in her household. Gráinne and Bridget make exactly the same amount of money, but Bridget, because she is self-employed, pays 11 per cent USC tax, compared to her sister Gráinne, who pays 8 per cent.
The threshold for this discriminatory surcharge on the self-employed has never changed over the 15 years that it has been in place. Fair? I don’t think so. – Yours, etc,
ANNE MARIE MURPHY,
Howth,
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Dublin.











