Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I welcome the point made by Deputy McGrath. To add to it, I hope that when the Minister clarifies the issues in respect of co-habiting couples that he will also examine, prior to Report Stage, whether an amendment is required to deal with this unfair situation. As Deputy McGrath said, this issue is not going to go away. As we know, more and more people are not getting married and are instead co-habiting. They are, therefore, at a disadvantage.

On the broader point on the lack of uptake and the information available, on most Committee Stage debates on Finance Bills I have said I have huge respect for Revenue and what it does. However, in some cases there is a lack of information. I am conscious that sometimes when more information is provided things can become more confusing. I wish to tease through the home carer credit. Is a person who is married, working part-time, earning less than €7,000 per year and in receipt of child benefit for one child who attends primary school entitled to it?