Brian Cowen (Laois-Offaly, Fianna Fail)

In the last seven years we have seen an increasing population with the changes we have had. I do not suggest for one moment that it is all down to the tax system. There are social phenomena and societal values at play which go way beyond the tax code. Drawing conclusions from one point to another may not be a very sound method by which to devise tax policy. We are trying to make things more equitable for those who require our help. It can be argued that we could do more, or less, but some choices are questionable. We can have that political debate. I have outlined the thinking behind the personal tax package I devised which was geared more towards the lower paid. There are specific tax credits, including the one we are discussing — although obviously not to the level Deputy Bruton would like — whereby I have made some moves in an effort to target assistance at people in particular circumstances where extra recognition should be given in the tax code, given the constraints and room to manoeuvre available to me. I do not expect it to be a unanimous view.

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