Derek McDowell (Labour)

It might be useful if the Minister gave us some indication as to whether he is a fan of this particular tax credit. It was clear that his predecessor was not a fan and introduced it only in the wake of the individualisation debate as a necessary balm to keep the Fianna Fáil backbenchers at the time happy and off the airwaves. As far as I know, the allowance has not been increased since it was introduced. I am not a particular fan of the credit myself but I wonder about the Minister's feelings on the matter, or whether he sees himself increasing the credit in future years.