Sir, - The most skilful aspect of the manner in which the Minister for Finance is continuing to press his social engineering tax agenda is the deliberate use of confusion and divisiveness as tools. Appealing to greed and self-interest to further a policy agenda is a deeply dangerous approach, especially when that appeal can be shown to be hollow.
Individualisation is a very simple issue. It entails denying couples the right to pool or transfer their tax allowances. As a policy this denies the existence of the family as an economic unit. The effect is to lessen the take-home pay of single-income couples with the aim of forcing more people into the labour force.
This is all. The policy does not of itself put money into the pockets of dual-income couples as is widely imagined. The Minister had adequate funds in both budgets to increase allowances without individualisation, and was able to create the home carers' allowance without taking any money away from dual-income couples. Indeed, the position of dual-income couples is considerably worsened by the measure as any unforeseen loss of one income will now entail a much harder "landing" for them.
Equally, the policy does not, as some commentators have suggested, end any form of gender discrimination. The apportionment of allowances is voluntary between couples and the decision to have a home-carer in a family has long since ceased to be a gender-specific issue.
So, taking away the confusion that has surrounded the issue, we are left with a crude effort by a Minister to interfere directly in the most personal and individual of family decisions. This is not acceptable in a civilised nation. Might I urge the Taoiseach to rein in his Minister while there is still time before the Budget becomes law in the Finance Act? - Yours, etc.,
Brian E. O Baoill, Ceide Chluan Caoin, Carraig an tSionnaigh, Baile Atha Cliath 18.