We  will extend the 10% USC rate to  employee incomes over €100,000. Labour will insert a new provision in the tax code to ensure that high earners (tax units with incomes  over €250,000) must comply with a Minimum Effective Tax Rate to be  set at 30%. This will impose a fair restriction on the capacity of high earners to reduce their tax bills  through tax planning.
favourable towards traditional or religious values, for example for censorship of immoral behavour, for traditional family values or religious institutions