Jim Walsh (Fianna Fail)

I have misgivings about this line of argument. The introduction of the disregard for earnings of up to €10,000 was a good incentive for people to undertake child minding activities. Disregarding these earnings for social welfare benefits will create an anomaly in that the earnings of other people on low salaries are taken into account when their social welfare benefits are determined and they may also seek similar provisions. It is already possible to receive benefit while earning less than the disregard. A case might be made for excluding the €10,000 from the payment, so that it represents net earnings. The tax benefit will not then be factored into calculations for social welfare purposes. However, disregarding the entire amount is not a sustainable argument.