asked the Minister for Finance if he considers it anomalous that people who employ child minders are not able to obtain any tax relief for such duties or PRSI payments when at the same time all other forms of employment are tax allowable; if he will consider in the next budget reviewing this situation whereby a tax-free allowance would be granted to an individual who employs somebody to mind his-her child as this would bring this whole area out of the realm of the black economy.
Written Answers. - Employment of Child Minders.
243.
The employment of a person as a child minder is regarded for tax purposes as an application of income and not as an allowable expense incurred in the earning of that income.
As relief on the lines proposed in the Deputy's question would:
—introduce a new concept in tax reliefs,
—lead to demands for similar relief on a wide range of other personal expenditures,
—be of most benefit to those in the highest income groups.
I do not intend to alter the present treatment of such expenditure in the income tax code.