Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

The purpose of the credit when it was introduced was never to allay the expenses of having a second home but to allow a person caring for a child the possibility of returning to work. It was a job activation measure and it was principally to give the woman looking after the children the opportunity to get back to work. It was on that basis that the Commission on Taxation adjudicated and advised on it.