The institute said that a person earning €75,000 pays eight times more personal tax (income tax, USC and social insurance) than someone earning €25,000. Photograph: Bryan O’Brien

It is “unsustainable” to keep more than 750,000 income earners outside of the tax loop, the Irish Tax Institute (ITI) has warned. In a pre-budge(...)

Down by the sally garden: the willow in spring. Illustration: Michael Viney

A blaze of golden yellow halfway down the garden proclaims an invader to our small estate, where a self-sown goat willow, (...)