Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

They will not benefit from this. One could argue that they do not have the costs associated with child rearing but how would Deputy MacSharry address the question that it is unfair for those people to not get a tax break? What about the argument that this would result in taking far more people out of the tax net? The general view among some international bodies is that it is a mistake to take more and more people out of the tax net completely and that everyone should make some contribution, however small. Would Deputy MacSharry have any concerns on that front?