Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

I am always suspicious of capital allowances, given what has been happening with capital allowances in other areas, for example, the scandal of the intangible assets, which we will discuss later. Anyway, a range of other allowances are simply mechanisms through which profitable enterprises avoid tax and reduce their tax liabilities.

I assume the logic the Minister is putting forward in this case is that these allowances should be given because of a major shortage in child care capacity. I am keen to hear what the Minister has to say on that point. There are insufficient child care places and we need more. Therefore, the Minister is encouraging greater provision. Perhaps the Minister could clarify the point. Is it only for employers? Is it simply for workplace-based child care? Does it apply to investment in child care places generally, including businesses providing child care? Who exactly is getting the tax break?

Even if providing more child care places is a laudable motive that we should encourage, what it to stop it being abused?

I presume the other measure is about encouraging physical fitness and so on, possibly to tackle obesity or address general health. Perhaps the Minister can elaborate on that.

What is to stop abuse of the provision? What is to stop people putting in minimal facilities to benefit from the allowance without doing much in terms of providing child care for employees or fitness facilities for employees? Perhaps the Minister can come back on that point. Can the Minister clarify whether it is only applicable to workplaces? Does it apply for more general provision of child care by businesses in that sector?

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