Sean Barrett (Independent) | Oireachtas source

I would like to explain recommendation No. 5. The explanatory memorandum states: "To qualify for this credit, the relevant child must reside with the claimant for the whole or greater part of the year of assessment". One hundred days does not equate to the whole or greater part of the year of assessment. This is why I included 183 days in the recommendation. I do not know why that was omitted in the first place.