Sir, Whilst I have no quibble with the overall thrust of your editorial (February 27th), that the imposition of VAT on pro school services is a bureaucratic nonsense, I must challenge your assertion that "the case for some kind of tax relief (on child care fees) appears clear cut".
Not so. There are telling arguments in favour of reinstating, tax allowances for all children, irrespective of whether their parents pay for childcare or not. This would have the advantage of being administratively simple, as well as cherishing the children of the nation equally. One could argue, on the other hand, that the tax code is already overburdened with reliefs, allowances and incentives and that the introduction of yet another relief would add further to the system's inefficiency whilst further delaying desirable simplification of the code and reductions in overall rates.
Personally, having agreed with my wife that she should sacrifice a lucrative career in order to provide the best possible care for our children, I would object to being disadvantaged in terms of tax relief when compared to those who, whether from necessity or from choice, have made different arrangements for the care of their offspring. If the focus is to be on assisting those for whom working outside the home is a necessity, then surely it would be more sensible to revisit the case for the means testing of children's allowance payments? Yours, etc.,
Stocking Lane, Rathfarnham, Dublin 6.