Sir, – Talk of reducing the burden on low and middle income taxpayers through reducing the top rate of tax seems dreadfully short-sighted. Last year we had a deficit of €11 billion, so talk of tax cuts seems premature. A fairer way to help those on middle and low incomes would be to increase both tax credits for those paying the lower rate of tax and to raise the threshold at which the higher rate is applied. Finally, there may be scope to increase social security contributions from employers and employees. In 2012 social security contributions made up 14 per cent of GDP in the EU and 5.8 per cent in Ireland. Yours, etc,
ADAM BURKE,
Vale View Grove,
Dublin 18