Stephen Donnelly (Wicklow, Independent) | Oireachtas source

On the Minister's substantive point in earlier speeches, I am broadly sympathetic to the idea that household net income should not increase during maternity leave.

I would broadly support legislation which capped net income at its existing level. I have difficulty with two issues that arise. For some single income and many dual income households this will cost €2,700 in additional tax. That will be very difficult for people. A woman who earns €50,000 per annum, takes the time off, gets nothing extra from her employer and works for the other six months of the year will earn €25,000. When she gets this benefit on top of that sum it will be taxed at the marginal rate. I am concerned that this tax will affect not only those who are getting their full salary but also those who during the six months of maternity leave get nothing.