Ms Clare Duffy:

I would be shocked at the recommendation to get rid of any tax credit that supports working carer families at the moment. Family Carers Ireland has called for an entire reform and overhaul of the current tax regime and how that supports working carer families. At the moment we have four tax reliefs or credits for carers. We have the incapacitated child tax credit, which is €3,300. We have the home carer's tax credit, which has doubled in the last five years from €800 to €1,600. We have the dependant relative tax credit, which was only €70 but in the budget before last it was increased to €245. Finally, we have the tax relief on the cost of employing a home carer. There are so many anomalies and inconsistencies across those four tax reliefs or credits. For example, one can only apply or benefit from the home carer's tax credit if one is married or cohabiting and assessed jointly for tax purposes. I have often had a single carer ask me why he or she cannot have this tax credit. I do not have an issue with the suggestion to abolish the incapacitated child tax credit as long as it is done in the context of overall reform and the current system is made better for working carer families.

I will finish by repeating what I said earlier. The best way for us to secure a State pension for any family carer is to support him or her to remain in employment, where possible, because in many caring situations it is not possible. In order for these people to remain in employment, we need to support them with a robust and sensible tax relief system. I have no issue with that as long as the overall tax regime is reformed to make it better.