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

In a lot of instances, I think the Deputy is right that these matters are better dealt with through the use of grants or payments rather than through our tax code. The difficulty of doing it through our tax code is if somebody has a low level of income and, therefore, pays a low level of tax, the ability of the State to help with expense can be weakened because they are not paying a lot of tax in the first place. That is why grants can, in general, be more effective in dealing with some of these matters. This will be something we will have to consider when we are clearer on what work practices will look like when we are in a better place in having suppressed the disease. There is an issue of equity to be considered, namely, that the employer has a responsibility and, in some cases, a duty to pay some of the cost involved as opposed to it all being borne by the taxpayer. That is what we need to tease out.

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