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

Deputy Naughten raises an important matter in regard to care. The care that people provide to other family members is indispensable to those families and also allows the State to look after those who are vulnerable, in particular those who are elderly and vulnerable.

I have concerns about making changes to a scheme that does provide such a significant amount of additional relief under the favourite niece and nephew scheme for the reasons I have already outlined. However, the Deputy raises an interesting point which I can consider when preparing for next year's finance Bill.

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