Martin Mansergh (Fianna Fail)

That was an issue on which the tax strategy group, of which I was a member, was bypassed and wrong footed by the Minister. Nonetheless, I strongly support the measure. Perhaps, as the Minister half hinted earlier, there is scope for its extension to the social welfare system in due course.

The change made then was a reflection of changing social reality. I remember being told by one of my children that no one under the age of 40 was in the Opposition camp. At the same time, people, particularly spouses who worked all their lives at home, were sensitive to the notion that their situation would be frozen. That was corrected after the budget and I support its completion. I am sorry that Fine Gael still seems intent on trying to reverse that.

One must remember that the system then de facto discriminated against the second spouse at work who, more often than not, was the woman. If their spouse was earning any reasonable amount of money, they immediately went into the top tax band. That was actively discouraging. Economic circumstances today are such that most married couples in the younger generation need some income outside the home. That is tailored to the modern social reality.

It is perfectly legitimate, as some columnists and politicians do, to regret the social change which has taken place. Undoubtedly, there are losses as well as gains. I do not dispute that. In the past 20 or 30 years children have had the benefit of a full-time parent in the home. However, that is unlikely to be the position for those born now. One may or may not regret that, but the reality has changed and the tax system must reflect that. I am glad the Minister is committed to carrying that through to completion.