Richard Bruton (Dublin North Central, Fine Gael)

Instead of trying to address this, the Government is, once again, penalising people who opt to drop out of the workforce to provide care at home for a period. The penalty they face has been ratcheted up once again today. An extra €1,400 penalty is being imposed on people who opt to stay at home. The combination of the bands and the PAYE allowance they will give up by dropping out of the workforce is now an astonishing €8,500. That is the tax penalty the Minister thinks should be imposed on a parent who decides to opt out of the workforce for a period to care for a young child. Where is the justice in that and the commitment that we would see home carer's tax credit doubled? That has disappeared and a measly tax credit increase of €130 was offered. These issues have been festering and have not been addressed.

Another hidden element that will affect children and young families is that there is no improvement in the medical card.

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