Sir, - Having read most of the correspondence on the "individualisation" issue in the past few days, I have yet to see anyone get close to a workable resolution. It seems Mr McCreevy attempted to provide assistance for childcare costs via an indirect route, but did this by such a blunt mechanism that he ended up also rewarding "dinkies" and couples with grown-up children who didn't need his support. I believe he should now tackle the problem head on and instead look after the only group which hasn't been complaining about the Budget, namely the children themselves!
He should replace the infamous £6,000 additional allowance with an allowance per child that recognises that these expensive little creatures cost significantly more than £34.50 a month to rear. The social welfare system (Child Dependant Allowance, Family Income Support, etc.) already recognises that each extra child brings additional costs (£13.20 a week per child corresponds with about a £3,100 annual tax credit per child). I'm told the tax system also did, many years ago, until the significant reliefs were whittled away and eventually abolished. Now is the time to restore them. - Yours, etc.,
Aidan Burke, Admiral Park, Baldoyle, Dublin 13.