Darragh O'Brien (Fianna Fail) | Oireachtas source

I move recommendation No. 7:

In page 20, between lines 29 and 30, to insert the following:“(5) Where a primary carer has insufficient income to avail in full of the single person childcare credit the other parent may avail of the full or unused amount of the credit, on condition that the other parent has met any court ordered maintenance payments.”.

The Minister made an amendment in the Dáil and he has outlined that clearly here. We are only tabling these recommendations on the basis that it is a given that he is proceeding with these changes anyway.

The basis of the recommendation is to soften the blow somewhat and I want to be very clear that it does not in any way provide support for the change being made by the Minister. This is a backstop whereby changes are being made and we want to soften the blow. The recommendation states that where a primary carer has insufficient income to avail in full of the single person child carer credit the other parent may avail of the full or unused amount of the credit on condition the other parent has met any court order maintenance payments. The Minister has stated clearly with the change that if a person is working from home and cannot claim the tax credit it can be transferred in full. Will a balance transfer be allowed if it cannot be claimed in full? We are asking that if someone cannot claim the full credit the residual amount should go to the other parent.