Paul Kehoe (Wexford, Fine Gael)
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Question 110: To ask the Minister for Finance if people paying maintenance towards the care of their children are entitled to claim tax relief on same; the amounts of tax relief claimed for the past five years concerning same; if a married man who has fathered a child outside marriage is not entitled to claim tax relief for maintenance paid, the reason for same; his plans to amend the current regulations to take into consideration such cases; and if he will make a statement on the matter. [11495/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The State provides a wide range of support mechanisms for children with regard to their welfare, health and education, including the universal payment of child benefit and, as recently announced in budget 2006, the early child care supplement.

Apart from incapacitated children, the tax code does not provide tax relief in respect of the maintenance of children. Accordingly, a married man who has fathered a child, whether inside or outside marriage, is not entitled to claim tax relief for maintenance paid by him in respect of that child. While the parent making a child maintenance payment is not entitled to relief or a deduction in respect of such a payment, it is not regarded for income tax purposes as the income of the other parent or as the income of the child. I have no plans to change this position.