Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

My amendment respects the principle of one credit in respect of a child. We are not talking about a second credit, but the potential sharing of the one credit between both parents. We are taking about the secondary carer making a real and meaningful contribution to the upbringing of the child. Many of these people took a savage hit in last year's budget. They lost €2,500 in many cases. I am suggesting that with the consent of the primary carer who is not in a position to avail in full of the tax credit but does avail of it in part, the remaining balance of the credit would be transferred to the secondary claimant. That is the essence of the proposal.

It is a modest change that respects the principle that the Minister introduced last year of one credit in respect of the child. It deals with the issue of multiple credits being claimed by a number of persons in respect of the care of one child. The reality is that many parents, who are heavily involved in the upbringing of their children, who are paying substantial payments and who are spending as much time as they possibly can with their children, are in difficult circumstances where a relationship has broken down. This is a very modest change to what was introduced last year. It would be practical to do so. I ask the Minister to reconsider the proposal.

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