Ms Mary Rose Burke:

The entry level of €32,800 to the marginal tax rate is significantly out of step with all our main competitor countries, and when one has foreign companies looking at investing in Ireland, that is a key influencer in bringing jobs to Ireland. The level of personal income tax is a inhibitor to those taking on promotions, taking on extra time, and moving from part-time work to full-time work. It is completely out of line with other countries. The average industrial wage is higher than even the level we propose. We are saying that on an average industrial wage, workers will still be on the higher tax rate which is out of step with every other country.