John Perry (Sligo-Leitrim, Fine Gael)

I move amendment No. 8:

In page 9, between lines 15 and 16, to insert the following:

"1.—The Principal Act is amended in section 466A by the substitution of the following for subsection (2):

"(2) Where in any year of assessment an individual proves that he or she is a qualifying claimant he or she shall be entitled to a tax credit (to be known as the 'home carer tax credit') of a sum equal to the higher of the amount specified in section 472 of this Act.".".

Deputy Bruton has put considerable thought into this amendment. It proposes that the home carer's allowance of €770, which has not increased since its introduction, be increased to the same level as the PAYE tax credit, currently €1,490. Such a step would partly compensate for the erosion in income brought about by individualisation, while recognising the role of spouses who choose to work in the home. In addition to providing a considerable financial benefit to families in which one spouse chooses to care for children, it would recognise the contribution of home carers. This is not a major demand given that the home carer's tax credit has not been increased since its introduction. The State must recognise the role of those who choose to stay at home to look after children by giving them parity with PAYE workers who receive a tax credit of €1,490. I ask the Minister to accept the amendment.

See this speech in context