Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I accept the Deputy's bona fides on this, but the home carer's allowance is only one part of the measures introduced to repair the damage done to one earner families when individualisation was introduced in 1999. The reason married one earners do not benefit as much from the income tax cuts as single individuals or two earner couples is because they already pay much less income tax. It is not because of the home carer's allowance; it is because of the transferable standard rate band. A married, one earner couple on €55,000, with children, will pay 54% less income tax than a single individual in 2014 and next year it will be 55% less. They also benefit from the reduction in the higher rate band. The benefits apply to the one earner family, married or partners, with children. It is the standard rate band, and the fact this can be combined, that gives the benefit. The Deputy's point is fair enough - there are many issues to be examined between now and next year and we can include it in the mix.

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