Richard Bruton (Dublin North Central, Fine Gael)

I acknowledge the Minister's point that this was a way in which individualisation allowed him to concentrate some tax relief on single people without having to give all the benefit to one-earner couples. Our objective is to recognise the home carer per se. We do not seek to reverse individualisation. The Minister is setting up a straw man when he pretends it is a question of reversing individualisation. This a flat rate credit concentrated on people who are either caring for children or a person who is incapacitated. The social argument for this is extremely strong, as I am sure many on the Minister's side of the House would agree.

When the Minister comes to frame next year's budget, he should not pretend that increasing the home carer's credit is in some way of benefit to the better off, unlike the other measures he is proposing. This is a targeted measure aimed at families to whom we have a duty of assistance. Many of them are anything but well off, as the Minister knows from his own work with young families.

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