  A new way of addressing loss errors is introduced which combines ideas from
measurement-based quantum computation and concatenated quantum codes, allowing
for universal quantum computation. It is shown that for the case where leakage
is detected upon measurement, the scheme performs well under 23% loss rate. For
loss rates below 10%, this approach performs better than the best scheme known
up to date [Phys. Rev.Lett., 97(12):120501]. If lost qubits are tagged prior to
measurement, it can tolerate up to 50% loss. The overhead per logical qubit is
shown to be significantly lower than other schemes. The obtention of the
threshold is entirely analytic.
