Joe O'Toole (Independent)

I thank the Minister of State. I will not go into great detail but there are two matters I wish to have examined. First, part of the cost of child care is due to the relevant regulations. They are top of the range but are more restrictive and demanding than in any other European country. This drives up the cost. Second, has the Minister of State considered the fact that we give tax breaks to the suppliers of child care but not to the users? People should be allowed tax credits on the cost of child care.