Richard Bruton (Dublin North Central, Fine Gael)

I move amendment No. 8:

In page 16, between lines 21 and 22, to insert the following:

11.—Section 216C of the Principal Act is amended in subsection (5) by substituting "€17,500" for "€15,000".

This is a small amendment and I do not intend to delay the House with it. The upper limit for people who provide child care in their own home, to have the concession of not making a tax return, is €15,000. The take-up on this is low. At the very least it should move to be in line with the minimum wage which would be €17,500. Would the Minister consider that small increase in order that people who care for children in their own homes would not be brought in to make tax returns if the income that it generates is under the minimum wage?

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