Madam, - Congratulations to Brian Cowen on his Budget. He satisfied nearly everybody.
But the whingers are out as always. This time the childcare lobby is attracting enormous media attention. No doubt there are some cases where childcare assistance would alleviate hardship and this should be done on a direct grant basis rather than through general tax relief. Those calling for tax relief ignore the fact that tax relief through the "individualisation" process has already conferred a real cash benefit to couples where both earn incomes. This is shown clearly in your Budget supplement, where the PricewaterhouseCoopers calculations show that, based on a €60,000 income and two children, the income of a couple with two incomes is €390 a month more than that of a couple with one income. Surely this represents a major subsidy towards childcare costs. - Yours, etc.,
NIALL MURPHY, Cratloe, Co Clare.
Madam, - Fianna Fáil's election manifesto before the general election of May 2002 promised to introduce pensions to home-makers in their own right.
There was no mention of any such pension in the Budgets of 02, 03 or 04, which prompts the question: has the Government's promise of a home-maker's pension gone the same way as its promise to Garda McCabe's widow? - Yours, etc.,
ANNE CAHILL, Laurel Park, Clondalkin, Dublin 22.