Wed 12 Dec 2006Cowen cuts top tax rate but leaves stamp dutyMinister for Finance Brian Cowen has delievered his third Budget speech lowering the top rate of tax, increasing mortgage relief for first-time buyers and increasing the price of cigarettes.Vowing to build a "fairer and stronger Ireland" Mr Cowen said his Budget would reward the taxpayer, target social welfare, health, the elderly and those with disabilities, while running a surplus next year.