Darragh O'Brien (Fianna Fail) | Oireachtas source

I move amendment No. 5:

In page 16, between lines 38 and 39, to insert the following:“Personal Allowances and reliefs
12. Section 462B of the Principal Act is amended by inserting the following new subsection (2A) after subsection (2):

“(2A) Where the 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 objective of this amendment is quite clear and it is something the Government should implement. I will not delay the House, but it provides that where the primary carer has insufficient income to avail of the single person child care credit in full 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. This makes a great deal of sense. There are unused allowances that could be transferred. Families have additional costs when there has been a break-up in a marriage or a partnership.
I welcome the row-back by the Government on some of the attacks it has visited upon many lone parents.

It is welcome that many changes have been made in that regard. This one makes sense in my view and the Government should strongly consider making it. I am interested to hear the Minister of State's response before I go any further. I note that Senator Power is seconding the recommendation.