Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)

Does the Minister agree with the widely held view that tax reliefs and concessions are not the best way to address child care needs? Does he agree that moneys that might be spent by the State in this area in future would be better directed at the provision of universal early childhood care and education access for all three and four year olds? Does he further agree that the extension of paid maternity leave from 18 to 26 weeks would better provide for the needs of mother and child than tax reliefs? Does he agree that tax reliefs have disproportionately benefited high earners?

In his response the Minister referred to the capital allowance for the construction of child care facilities. Is the Minister reconsidering that relief in the context of the review?

Does he accept that very often, though not in all cases, this allowance amounts to a subsidy for those involved in the construction industry, for developers and property speculators and does not impact in a real way with regard to child care provision?

Does the Minister agree that State money would be better spent on direct support for child care facilities for child care workers and for families with children?

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