Brian Cowen (Laois-Offaly, Fianna Fail)

I have noted what the Deputies have said. To answer Deputy Boyle's point, it is not just a question of portraying it in the context of being vibrant economic and social actors. It is really a function of social change in this country, with a higher participation rate by women in the workforce. It is more in line with continental trends than was the case in the past. People are pursuing careers. The opening up of educational opportunities for all has provided us with that change. That social change is something we are trying to reflect in our code. It does not mean one thinks less of those who stay at home by choice. I am a one income married parent.

We must continue to work on how we deal with this issue. We must increase supply and we must realise the tax system itself has deficiencies in dealing with this matter in terms of discriminating against those who pay low income tax or no income tax. Those on lower incomes would not be able to avail of such a child care tax.

The equal opportunities child care programme is providing more places. Deputy Burton has some views on this matter. In my own town last week, the paper work came through in that regard. I know of other community based organisations in my area which have been successful due to their own initiative. I am not claiming any credit for it. It is an issue around which we are trying to get our heads in terms of what is the adequate policy response without causing further problems and further discriminatory effects.

As Deputy Paul McGrath said, the home carer allowance was introduced in the Finance Act 2000. There were a number of budgetary changes to assist the married one income earner in that situation, not specifically in terms of increasing this tax credit, but other changes which increased the disposable income of such families and, indeed, of other families. We continue to work on this issue to see what other initiatives, if any, might be possible to assist in the already very considerable resources afforded to this area through the mechanisms Government has decided on. They are not such as to meet the cost of child care but they are a contribution and an acknowledgement of that cost.

It would be a help if there were more child care places. More places are envisaged and there has been an increased allocation in this year's Estimates for that programme to meet demand. As people know, we have used the capital allowances system in respect of employers providing such facilities in places of employment for employees. We are responding from a standing start in 1997. There are no simple solutions. We continue to reflect.

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