Jillian van Turnhout (Independent) | Oireachtas source

While I welcome the Minister's explanation, the Commission on Taxation suggested previously that we tax or means-test child benefit. At the time I prepared a paper on behalf of the Children's Rights Alliance to show how unworkable that would be. It took the State four years to arrive at the same position. The Minister gave the example of a couple living in County Donegal, one of whom was working in Dublin, but what we are talking about is a situation where parents are trying to have a home in order that their children can come and visit. In the example the Minister gave the partner had moved away purely for work reasons and was not trying to create a home base. As Senator Hayden pointed out, there are costs involved in setting up a home for one's children to come and visit. I understand the Minister's position and appreciate the fact that there is a tax credit available for the child or children of a separated couple. The Minister said the Revenue Commissioners had a self-assessment process in place that worked on the basis of trust. If the primary carer agrees to sign over the credit to the secondary claimant - to use the terminology in the Bill - why can that not also be done on the basis of trust? Why does the Minister insist on including the 100 day rule? If he is trying to arrive at a situation where one person is claiming the credit for a child or children, why is the 100 day rule necessary? That sends a wrong message.