Kieran O'Donnell (Limerick East, Fine Gael)

The Minister said 80% of earners were paying tax at the standard rate. As regards young couples, in particular, both partners are being forced to work outside the home. In such a situation they will be able to avail of €26,400 extra in the standard rate band. We are talking about allowing people to stay at home to look after their children but under the current system, they cannot afford to do so financially.

Will the Minister comment on the anomaly, whereby if a one-earner family separates, instead of receiving a home carer allowance of €900, both partners will qualify for the single person's credit of €1,830? Will the Minister also comment on the projected fall in the birth rate and the consequent increase in the number of adult dependants? Surely it makes sense to put tax measures in place in this regard. Deputy Bruton's amendment would help in that respect. The Minister might address those points.

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