Dan Boyle (Cork South Central, Green Party)
Link to this: Individually | In context

Question 303: To ask the Minister for Finance the cost to the Exchequer of introducing a refundable child care tax credit of €150 per month for parents of children up to three years and €100 per month for those aged four to 12, who are in the 20% tax band. [31537/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

I assume that what the Deputy has in mind are refundable tax credits of €150 per month per child for children up to three years and €100 per month per child for those aged four to 12 years. On the basis of this assumption, it is tentatively estimated that the full year cost of refundable tax credits to income earners who are charged tax at or below the standard rate, including those who are exempt, would be in the region of €461 million.

Dan Boyle (Cork South Central, Green Party)
Link to this: Individually | In context

Question 304: To ask the Minister for Finance the cost to the Exchequer of the introduction of two weeks' paid paternity leave. [31538/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

This is a matter for the Departments directly concerned in the first instance — variously the Departments of Justice, Equality and Law Reform, Social and Family Affairs and Health and Children. The cost to the Exchequer of two weeks' paternity leave would depend on the model involved, for example, whether it would be PRSI based, the take-up and whether it would be at full pay or whether there would be a contribution.

There is no statutory entitlement to paid paternity leave in this country. The Civil Service provides three days' paid paternity leave on the birth or adoption of a child. In 2003 approximately 300 fathers in the Civil Service availed of paternity leave. Based on these figures the cost of two weeks' paid paternity leave on full pay in the Civil Service would be in the region of €1million per year. Additional costs would arise if the officers concerned were replaced.

Dan Boyle (Cork South Central, Green Party)
Link to this: Individually | In context

Question 305: To ask the Minister for Finance the cost to the Exchequer for the introduction of universal access to one year of pre-school. [31540/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

Depending on the details of the proposal, this is a matter for the Departments directly concerned — Health and Children, Justice, Equality and Law Reform and Education and Science. The Deputy, in putting the relevant question down under this heading, should specify the type of model he has in mind in terms of duration, location, content of curriculum, staffing and other supports, including capital costs and state whether contribution arrangements would be applicable for parents.