Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

I did not interrupt the Deputy. The credit is intended for use by the primary carer. That has not changed. While the Deputy may take a different view, the proposal does not breach the clear commitment given in the programme for Government. The credit remains, but it is being restructured and specifically designated for the child, as should have been the case since its introduction. That was the purpose of the entire scheme.

Despite the pretence in which some people are engaging, it was recognised for some years that this issue had to be addressed at some point. As I stated, the approach we have taken is better than that proposed by the Commission on Taxation. We have taken a more nuanced approach which ensures the credit will be available to the primary carer or, in certain circumstances, a grandparent. I understand this was not the original proposal made by the Commission on Taxation. I do not accept the Deputy's contention that we have breached the commitment set out in the programme for Government. On the contrary, the credit remains in place and is better targeted as a consequence of this proposal.

I hope I have answered all of the questions asked. If not, I will address any outstanding issue once the Deputies opposite have made their second contributions.

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