Jim D'Arcy (Fine Gael) | Oireachtas source

I thank the Minister for introducing an amendment to the original budget proposal, which had a one-parent tax credit changed to a single person credit for the primary carer. The Minister has listened and proposed an amendment that a secondary claimant, in certain circumstances, can avail of this very important tax credit for separated people. How can it be proven that a secondary claimant has spent 100 days with the children? The Bill indicates that the claimant must prove this. I am reminded of what King Lear said to his daughters, Cordelia, Regan and Goneril, "Which of you shall we say doth love us most?" That question had tragic consequences for the children, father and the state. I do not see how to measure love or care with a blunt instrument like a number of days. Would a child say that his or her father or mother only spent 99 days with him or her this year and should not qualify for the credit? The measure should be reflected on again and dealt with through a less blunt assessment. I would like to see provision for the credit to be shared but that is another matter. I know the Minister has taken cognisance of what people have said on the matter. Will he reconsider the 100-day period, as it could even be seen as accusatory in tone? I would like to see something done about this.