Derek McDowell (Labour)

I do not wish to wrong-foot the Minister but I had many disagreements with the previous Minister for Finance, Mr. McCreevy, about a range of tax reduction and reform measures — as he would call them — which he introduced, including this one. I have not changed my mind on any of them except this one. However, I have changed my mind on individualisation and believe that Mr. McCreevy was essentially right, and that it is a necessary measure to incentivise female participation in the workforce.

I understand we currently have about 59% female participation in the workforce, which is above the EU average of about 56%. It is appropriate, therefore, that we should recognise that for women, particularly from when they leave school or college until perhaps they have a second child, their participation in the workforce is, at 89%, very high. In that context, it may surprise the Minister to hear that I believe the individualisation process was the correct approach at the time and should be completed. I am going to approach the Minister from the opposite point of view and ask if, as a matter of principle, he intends to complete the process. As well as the home care credit standing still since he became Minister, so too has the basic principle of the individualisation process, which has remained half done or half undone.