Sir, - Katrina McDaniel (September 22nd) states that because both she and her husband work, her tax bill increases threefold. This is not so. Her tax bill increases because the combined salary of that household is bigger when she earns an income.
Consider a family with a household income of £40,000. The tax liability for that family is the same irrespective of whether both husband and wife earn £20,000 each or one partner earns the entire £40,000. (In fact where only one partner works outside the home, more tax is paid because only one PAYE allocation allowance is granted.)
Ms McDaniel and her husband cannot therefore seek "some relief in the heavy subsidy we are providing at present for those families where one partner chooses to stay at home."
Clear thinking on subsidising childcare is needed by all. Any benefit arising must accrue equally for all childcare, irrespective of whether that childcare is undertaken by a parent or some other person employed for that purpose.-Yours, etc.,
Marie O'Dwyer, Butterfield Avenue, Dublin 14.