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

I will definitely consider the different issues the Deputy has raised. I appreciate that in any tax credit such as this, that is targeted and that is looking to support those who are doing important work in our society and for their families and so on, anomalies can be generated by it at times and I will look at the issue the Deputy has raised. I want to make the point that, for example, if we were to raise the dependant relative tax credit to €3,300, it is estimated that the additional cost for that would be €194 million. That is not to seek to diminish the value of the work that is being done. It is just to acknowledge the financial cost that would be involved in doing that. I will consider the observations the Deputy has made around those anomalies but I have to be open with her on the fact that the options for me for changing any credits in the upcoming budget are limited.

See this speech in context