Paschal Donohoe (Dublin Central, Fine Gael)

I propose to take Questions Nos. 8 and 73 together.

Deputy Daly just referred to the regional Independents turning up. I just want to refer to how there is not a single member of the Opposition present despite its focus on speaking rights and the operation of the Dáil.

Regarding the important issue that has been raised by Deputy Currie, I appreciate its importance. Without the increase in the supply of childcare places, the efforts we have made as regards affordability have not had the effect we want. There is little point in making something more affordable if the places are not there to allow homes and households to avail of them.

The Deputy will be aware of the work the Department of Children, Disability and Equality is doing on this and the important work that the Minister, Deputy Foley, is doing to try to support the ongoing development and resourcing of core funding. Her Department has a programme in place - the building blocks extension grant scheme - under which she has announced a further €25 million to deliver an additional 1,500 early learning and childcare places for one-to-three-year-olds across our country.

I understand that 49 community and privately operated services have been now shortlisted for that funding. It may be of interest to Deputy Currie, given the very important matters she has raised, that employers have access to an accelerated capital allowance scheme that includes, for example, childcare services. This scheme provides for 100% capital allowances in the first year in respect of expenditure incurred on qualifying equipment and for an accelerated industrial buildings annual allowance and qualifying expenditure of 15% per annum for six years and 10% in the seventh year. We also allow, subject to certain criteria, income of up to €15,000 being exempt from income tax and USC.

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