John Paul Phelan (Carlow-Kilkenny, Fine Gael) | Oireachtas source

With regard to the cost of living crisis, does the Tánaiste agree that the most effective way to help families and individuals who are in employment, in their current difficulties, would be to increase the threshold at which people enter the top rate of income tax? Currently it is just over €38,000 of earned income for an individual and double this for a couple, at which they enter the top rate of tax.

I also wish to raise the issue of overtime. I have heard the Tánaiste speak about this before. Those people who are in employment and in a position to work overtime often see more than half of that earned income going to the Exchequer in some form of tax or universal social charge. The most effective way to deliver an improvement in their standard of living would be to raise that threshold at which they enter the top rate of income tax.

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