Brian Cowen (Laois-Offaly, Fianna Fail)

The tax measures in place for child care are capital allowances on child care facilities, an exemption from a benefit-in-kind charge where employers provide free or subsidised child care facilities for their employees and the home carer tax credit. Child benefit is also exempt from income tax. There is a need to examine pragmatically and practically what can be done to provide child care support to parents. However, it is the long-standing practice of Ministers for Finance not to comment on what may be contained in upcoming budgets. Any changes to these or any other tax provisions will be considered in the context of the budget and Finance Bill.

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