Stephen Donnelly (Wicklow, Social Democrats) | Oireachtas source

I have one brief follow-up question on the argument of work activation, which is the main argument I have heard from Fine Gael for abolition of the USC. I agree with the Minister on the simplification of the taxes. Having line after line on one's payslip is unhelpful. The example the Minister provided relates to the second parent going back to work and whether this is worth doing.

The main argument I have heard relates to child care costs, as that is what stops people going back to work. I agree that for people coming back to Ireland, it is when kids get to approximately four years old that they think about returning. As somebody with three young kids, the main argument I hear is about child care. It is not about marginal tax. Therefore, I propose an impact assessment of work activation, that is, spending the money either in reduced taxation via the USC or putting the equivalent amount of money into reducing the cost of child care. I would very much like to see the analysis but my hunch is we would see significant benefit in investing the money in affordable, high-quality child care over a straightforward tax reduction. Is that something the Minister would consider tasking the Department to have a look at?