Sir, - In its budget submission to Government, IBEC has attempted to justify its support for tax individualisation, which discriminates against single income families, by stating that this will "encourage" women into the workforce. A much more positive, family-friendly and efficient method of achieving this objective would be the provision of on-site creche facilities by IBEC members. This would have the added advantages of increasing staff flexibility, reducing staff stress levels and diminishing traffic gridlock. After all , IBEC members can well afford this, paying tax, as they do, at a mere 12.5 per cent. Most of their employees, however, including single income families, pay tax at 44 per cent. Rather than advocating discriminative taxation of families, IBEC should put its money where its mouth is and provide on-site childcare facilities. It's high time the Celtic tiger took care of its kittens. - Yours, etc.,
M. and S. O Leary, Kinsale, Co Cork.