Sir, - Having read most of the correspondence on the "individualisation" issue in the last 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" (double income, no kids) and couples with grown-up children who didn't need his support. I believe he should now tackle the problem head-on and look after instead the only group who haven'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 per 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 per week per child corresponds with about £3,100 per annum per child tax credit). I'm told the tax system also recognised this, many years ago, until the significant reliefs were whittled away and eventually abolished. Now is the time to restore them. - Yours, etc.,
Aidan Burke, Baldoyle, Dublin 13.