Seán Barrett (Dún Laoghaire, Fine Gael)

Is there any reference in the Commission on Taxation terms of reference to the ongoing unfairness to women, mainly, who are home makers and look after their children? One of the Minister's predecessors decided to abolish the allowance that was available and strip these people of the recognition of the very valuable work they do on a daily basis. We try to substitute that by giving allowances for child care. There is no better person to look after a child than the mother. As long as I am here I will continue to campaign for the restoration of some recognition of equal treatment for the people who work in the home. We have heard child benefit will be taxed, and if so this is a further kick in the teeth for the stay at home parent.

Some years ago when this was introduced, I said politics is about politicians making decisions that reflect the type of society in which the people of this country want to live. I could not care tuppence what happens in other countries if people in those countries are happy to live under those conditions. The majority of people in this country recognise the role the parent who stays at home should have. They should be recognised by the tax system. I hope the Commission on Taxation report refers to the plight of these people and takes into account that if a tax on child benefit is introduced, these people will suffer more than anybody else. Perhaps the Minister might refer to that when replying.

Many commentators speak about the fact that we do not have a property tax. They should be informed. People like my children who bought houses in the past five or six years paid vast sums of advance property tax by way of substantial stamp duty. One should ask a young married couple who, after seven years, will lose tax relief on the interest on the huge mortgage they had to take out and who paid vast sums into the coffers, which are now suffering, by way of stamp duty about it. When talking about these types of taxes, I wish people would take into account all aspects of taxation.

We have a property tax called stamp duty. It brought in vast sums of money but, unfortunately, those who contributed the most are young couples struggling with high rates of personal tax and facing the prospect of child benefit being taxed and tax relief on mortgage interest disappearing after seven years. These people contributed vast sums to the Exchequer through stamp duty. I hope those who from time to time say it is crazy that this country does not have this type of tax take into account that we have stamp duty which is a property tax.

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