Brian Cowen (Laois-Offaly, Fianna Fail)

I have nothing further to add. As I said with regard to the budget, we introduced a good package of tax reliefs for many PAYE workers, including those in single income families, and the argument that the commitment to these families should be equated with increases in home carer's credit is a flawed one. Significant improvements in take home pay have resulted from the budgetary provisions being incorporated into the Finance Act. The choices I made were aimed at taking minimum wage earners out of the tax net.

It is easy for the Opposition to enter the fray regardless of its record of increasing income tax and the costs of its proposals. It is a simple line of argument and, if I had more money available to me, I would provide for much more. We brought a record package in that respect and I contend that by reason of the reforms we have undertaken to the income tax code, we have shown more commitment to working families than any previous administration. However, I do not wish to open that debate tonight.

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