Kieran O'Donnell (Limerick East, Fine Gael)

I endorse what Deputy Bruton said with reference to the amendment. In the budget the Minister gave 2.25 times more, in terms of an increase in tax relief, to a two-earner family than to a single-earner family on the same income, which amounts to an extra tax credit of €164 per year. The difference between the two is approximately €4,600 a year.

Deputy Bruton's point concerned the high dependency ratio. Other European countries are trying to encourage an increase in the birth rate, whereas there is an impediment here. The Minister should reconsider the issue. I see no reason he could not broaden the terms of reference of the Commission on Taxation to include these issues.

On Committee Stage I referred to stamp duty reform. The Minister should re-examine this matter for people with disabilities who are required to move to a second-hand house, as they cannot move to a new one. The Minister should provide for some alleviation in that respect.

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