Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

I should say again that what I suggested and proposed as policy was to be done over the period of a five-year Government and not in this budget or necessarily in any one budget.

I stand over the Government's record when it comes to reducing income tax and USC. We have done both in the past three budgets and I make no apologies for that whatsoever. We have reduced the USC to take more low-paid people out of that net altogether and ensure that all people pay less. We have also raised the bar at which people pay the highest rate of income tax. I believe people pay that rate too soon in Ireland. In other countries this does not apply to people earning €35,000 or €40,000 per year. The average salary now in Ireland for someone working full-time is €47,000 per year. In most countries such people do not pay a marginal rate of 40% or 50%. They only pay that when they earn far more. People on average incomes in Ireland get a pay increase or an increment and do some overtime but lose more than half of that in income tax. That is unfair.

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