Joan Burton (Dublin West, Labour)

I move amendment No. 16:

In page 21, between lines 1 and 2, to insert the following:

"14.—Where an employer provides a childcare facility directly to an employee, or pays the childcare costs of an employee to a third party, the provision or payment shall not constitute a taxable benefit in kind.".

Will the Minister outline his response to this amendment?

See this speech in context