Liam Twomey (Fine Gael)

I move recommendation No. 9:

In page 13, line 22, column 3, to delete "€900" and substitute "€1,540".

The amendment seeks an increase in the home carer's tax credit. This issue was debated at length in the Lower House. It is Government policy to encourage both persons in a household into employment. Down through the years, tax reliefs have been altered to ensure households with double incomes are substantially better off than households with a single income. This gap has widened significantly in recent years and needs to be corrected. Often, the person who remains in the home chooses to do so in order to take care of children. These families are making significant sacrifices to rear their children and this should be taken into account.

It is Government policy to encourage people to work and to alter the tax reliefs accordingly. However, that gap has grown too wide. We should afford more status to children's rights than we do to encouraging people to return to work. We need to rebalance this system and acceptance of the recommendation would go part of the way in doing so.