This section sets the income tax level at the same rate at which it was last year, there having been a reduction of 8d. in the £ in the previous year. It is a great pity that in a year in which an eighth round of wage increases was thrust upon the country, and when, in the judgment of the economists, the amount of added purchasing power created by the increase is not matched by an increase in productivity, the surplus was not taken up by an increase in the rate of income tax. There are many very worthwhile projects that would have benefited.
Subsection (3) says that the several statutory and other provisions are as they were in previous years, in a period in which we are in transition and preparing, we hope, to take our place in the European Economic Community. The time is overdue to have a look at those provisions which are being continued next year. For instance, I suggest to the Minister that under this subsection it is time the allowance for wives and families was considerably increased. It is time that part of the burden was shifted from married people who are working hard and endeavouring to raise families and educate them to some of the unmarried section of the community, who in many ways are spending far too much on luxuries and who could afford to carry more of the burden. That can be done by increasing the allowances.
Again, under this subhead, we have statutory allowances. We have the position where many people in this country are entitled to help from the State under a number of headings. For instance, under the Health Act, help is available to those whose income is below £800 per annum and to farmers with a valuation of not more than £50. That makes provision for free health treatment. Those in the income brackets above that, who are excluded from the free health services and who have, in large measure, to foot the taxation bill for those services, at the very minimum, should be entitled to an income tax deduction for the amount they spend on any medical costs during the year in question. That is the very minimum they can expect to get, unless it is paid three ways.
One other point, of which I am acutely conscious, is that within the past few weeks we brought in another Bill which was to provide another State aid, that is, free legal aid in various cases. The burden of that will have to be carried by those who do not qualify for legal aid. I feel that this legitimately is a charge that could very well be allowed at least free of income tax. I speak from knowledge on this subject. Without any reason given, a case of mine was transferred from the circuit court in Thurles right up to the Central Criminal Court and the costs——