Brian Cowen (Laois-Offaly, Fianna Fail)

The argument certainly contained a suggestion that one was less committed to married couples with one earner as a result of this measure. Clearly, if one had a home carer credit, as Deputy Bruton suggested, of €1,540 rather than €900, it would be of greater benefit. The fact is, however, that the tax package I devised was geared towards the lower end. I have made the point that married couples with one earner earning less than €44,400, 30% above the average industrial wage, would not gain.

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