Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

If a widget company built a sporting facility or child care facility on site, it would be able to access the capital allowances provided. The reason we are introducing these allowances is to incentivise the provision of such facilities.

As to whether the facilities must be provided on site, the answer is "No". I anticipate it will take a period of time to establish the scheme because, at a minimum, we must obtain state aid approval for it. In addition, its operation will be subject to guidance from the Revenue Commissioners.

As to whether a requirement to provide the child care service free of charge is built into the scheme, the answer is "No". I cannot set the price at which a service is provided, just as I cannot set the price at which, for example, crèches currently provide services to families and parents.

On the issue of regulation, which was also raised, the amendment is drafted in such a way as to require that facilities be provided in full compliance with all child care regulations, as set by Tusla.

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