Brian Cowen (Laois-Offaly, Fianna Fail)

This was despite the Labour Party claiming it is very much in favour of women participating in the workforce, which is what individualisation is trying to achieve.

Quite apart from the logical analysis one can ascribe to individualisation as a feature of the tax system, other societal values must be recognised. In my two budgets so far, in view of other priorities I have identified, particularly low pay, and widening the tax bands for all workers including families where more than one spouse is working, which have brought benefits to all families concerned, I have not made any change in the home carer's credit. Whether I do so in the future is a matter for consideration at any time.