Fine Gael has always believed in rewarding hard work, encouraging initiative and aspiration and supporting people who try to build a better life for themselves and their families, but increasingly our tax system is sending the opposite message. Workers today are pushed into the 40% tax band at income levels that are no longer considered high by any reasonable standard. We now have one of the lowest entry points to the top rate of income tax anywhere in Europe. That means people who take on extra hours, who go for promotion, who build a career or try to earn a little more are seeing more and more of that effort taxed away. A tax system should reward ambition and not penalise it, making work pay and not making people question whether it is worth it. Does the Tánaiste agree the next four budgets provide an opportunity to take a more ambitious approach to widening the standard rate and strengthening the principle that work should pay?

I fully do and I thank Deputy Currie for raising this issue. People who work hard should be able to get ahead and not just get by. Work must always pay. There are far too many people in this country who feel they play by the rules, do everything they possibly can, spend long times commuting, have childcare costs and the like and at the end of the month, they say "Is that it?" when they look at their payslip. We need to do better on that. We have a proud record on this. In 2015, you paid the higher rate of tax at just over €33,000. It is now €44,000. I want to see a personal income tax package in the next budget and in the next four budgets.