Martin Mansergh (Tipperary South, Fianna Fail)

I did not say it did. I expressed approval this morning of the German authorities' actions but residence rules, which we set in the Oireachtas, are a separate matter from residents hiding away earnings in some offshore bank.

I really want to take up one or two points relating to section 1(a) of Deputy Burton's amendment which is to do with married persons and child care. Rightly or wrongly, the decision was made approximately 20 years ago in the 1984 budget to abolish child tax allowance. Since then there have been substantial increases, particularly since the mid-1990s, in child benefit and now, of course, there is also the payment, which was enhanced in this year's budget, for children under six.

It is worth bearing in mind that those who stay at home to look after children need not necessarily have the child care costs of those where both spouses go out to work. That is, if one likes, a compensating difference in the financial situation. I know a case can be made that it is good for socialisation purposes for any child under the age of three years, even where one parent is at home, to attend a child care facility, a crèche or preschool. In the debate on individualisation this is not taken into account. Where both spouses have to work, they have no choice but to pay many thousands of euro each year in child care costs which can be saved where a spouse is at home.

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