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

The Deputy has pointed to a number of potential anomalies and issues, which she has explained to me in the question she has put forward. I have looked to explain why the tax credit is at the level it is and I have noted what the financial cost would be in any such change. As I have already said to the Deputy, I am acknowledging the financial cost involved in a change such as this. In doing that, I am not looking to diminish the incalculable value of those who are caring for those in their families or communities who need care. As I have said to the Deputy, in order genuinely to manage expectations around this issue in the approaching budget, the ability to make changes to tax credits or rates or to any personal tax measure that would be relevant to this House is limited in the context of this budget for all of the reasons Deputies know.

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