Dan Boyle (Cork South Central, Green Party)

I hope the Minister will be suitably shocked should the imminent report on tax reliefs contain the obvious conclusion that many of these reliefs were introduced without any cost-benefit analysis and that many of them have continued in the absence of such analysis. However, cost-benefit analysis alone is an empty formula for deciding many policy objectives. These amendments highlight the importance of asking questions when tax reliefs are introduced as to whether they not only constitute good usage of public money but also whether they achieve good public policy goals in the areas of health and social welfare provision.

The Government has been shown to be engaging in much double-think in that tax reliefs have caused damage in other areas of social policy. Many such reliefs have caused enormous environmental damage, for instance, but continue to be offered. The Minister must not only consider the merits of these amendments but must also consider the wider issues of how such reliefs are introduced in the future and how they are maintained in subsequent Finance Bills. There must be a new set of criteria by which these measures are judged. It is not merely a question of financial and economic concerns.

In regard to supports for nursing homes, the Minister spoke on Second and Committee Stages about the increase in the number of places. There is no doubt the additional provision has been helpful in terms of transferring long-term patients from the hospital system into nursing home settings. It is unfortunate this debate has often involved a view that elderly patients are somehow bed-sitting in respect of places in the public health system. The wider issue is about care of the elderly in general and the lack of a real policy in this regard.

There are questions to ask about the nursing home system in general. Some such facilities are excellent but there seem to be no defined criteria as to what should be the accepted norm across the service. Some are badly located and others offer poor service but such difficulties do not seem to determine whether they receive appropriate public support through tax relief or otherwise. It is ultimately a question of choices and we have had this discussion in regard to other amendments.

There must be sufficient cost-benefit analysis and joined-up government in terms of the analysis of the effect of wider public policies but alternative models should also be examined. Can consideration be given to a type of tax relief that would allow for the care of incapacitated elderly relatives within the private home? The argument might be made that families have a responsibility towards their members but if we are living the lifestyle articulated by the Minister in terms of thrusting, vibrant economic actors who are working increasingly long hours and commuting for four hours every day——

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