Seán Haughey (Dublin North Central, Fianna Fail)
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Question 196: To ask the Minister for Finance if he will grant tax relief with regard to expenses incurred by persons who adopt children from abroad; and if he will make a statement on the matter. [17078/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have no plans at present to put in place a special tax relief for expenses incurred in the adoption of children from abroad. The Deputy will appreciate that I receive a significant number of requests for the introduction of new tax relief schemes. However, tax reliefs, no matter how worthwhile in themselves, narrow the tax base and make reform of the tax system more difficult.