Darragh O'Brien (Fianna Fail) | Oireachtas source

A number of amendments did not make it in, and I have re-tabled them for tomorrow. These include a new section to provide that where the primary carer has insufficient income to avail in full of a single person child care credit, the other parent may avail of the full or unused amount of that credit on condition that he or she has met any court-ordered maintenance payments. Secondly, the Minister shall, within three months of the enactment of the Act, bring forward a report on the costs and benefits of the home carer tax credit. I note that these amendments will be re-tabled and discussed tomorrow.