Alan Kelly (Labour)

I move recommendation No. 6:

In page 11, before section 1, to insert the following new section:

"PART 1

RESTRICTION OF BENEFIT-IN-KIND

1.—Where an employer provides a childcare facility directly to an employee, or pays the childcare costs of an employee to a third party, the provision or payment shall not constitute a taxable benefit-in-kind.".

The ethos of this recommendation is a simple one. I will not use this opportunity to go into the child care debate but this measure would be worthwhile if it were studied properly and adopted. I hope the Minister will move on this matter soon. I understand one of the reasons this has not been changed and the Minister is not in favour of it is that there is some concern that people might deliberately use the measure as a way of avoiding tax. However, this should not negate the fact that a number of genuine employers provide such necessary facilities for employees owing to the unsocial nature of their jobs. This could also apply to a husband and wife who are employed in the same area. Such a strict, down-the-line approach by the Government is unhelpful. If the Minister were willing to re-examine this matter he would receive practical support. This fairly simple issue does not justify a strict and aggressive approach from the Minister. In this respect, we are not necessarily talking about people who are trying to avoid tax.