Caít Keane (Fine Gael) | Oireachtas source

I do not know where NERI got the figures and maybe the Minister of State, Deputy Brian Hayes might have a comment on that. I have never heard Sinn Féin answer that question when it proposes huge tax on this, that and the other. We need a progressive system but I want it to be realistic. I have done quite some research and those are the figures I have found. I have not created these figures. I have looked at institute figures. NERI had a meeting in Buswells Hotel today.

I came here to speak on section 7 of the Bill, because it is an important section. We have had many representations from around the country on it. I will concentrate on one point, the single person child care tax credit and the requirement that a child spend 100 days with the claimant. Both parents are important but Senator Jim D'Arcy said most of the caring is usually done by the mother. I was recently quoted as saying it comes down to one thing, namely who is minding the baby, but the father is also very important and we must ensure there is fairness. The recent Government amendment to ensure that by agreement and co-operation two people could share the tax relief is good but the 100-day rule makes it virtually impossible to guarantee or implement it, or for a judge to rule on it. It goes right into family life and says there is a big eye looking down on people if a child is ill, in hospital, cannot travel or is far away. That section should be re-examined. The recent amendment was very beneficial but that section must be examined regarding implementation, fairness and, where there is agreement, how it will be worked out.