Fergal Browne (Fine Gael)

I welcome the Minister of State to the House. I tabled a parliamentary question through Deputy Paul Keogh last March in respect of the tax relief available for people paying maintenance for their children. I highlighted a case involving a married individual who fathered a child outside marriage and pays maintenance for that child but does not receive tax relief. I am now confused because the reply to my question informed me that there was no tax relief in respect of maintenance payments. However, the person tells me that friends of his who pay maintenance for their children are availing of tax relief.

Are these people categorised in different tax bands? Why am I being told on the ground that people are receiving lump sums in the region of €4,000 while I am officially informed that they are not receiving such tax relief? Why is the individual to whom I referred being told that if he was single or separated and paying maintenance, he would be entitled to some tax relief but the fact that he is still married but paying maintenance for a child fathered outside marriage means he cannot receive tax relief? I believed my parliamentary question would clarify matters but it has only confused matters. The Department of Finance is saying one thing but the exact opposite appears to be happening on the ground.