A plan for universal health cover

Sir, – Perhaps I am being too simplistic in my approach to funding universal health care. Why not use the tax system? It is very adaptable and it has a record of the income of all adults. People on benefits and on pensions could easily be included. Everybody would pay according to their means. Everybody would be entitled to health care and the only criteria would be need. – Yours, etc,

PHILIP MORIARTY,

Shanowen Avenue,

Dublin 9.