I have no plans to introduce income tax relief on payments made by working parents in respect of child care facilities. The focus of income tax changes in recent years has been on reducing the income tax burden for taxpayers generally and in particular on reducing income tax rates, and on making special provision for low paid taxpayers through the tax exemption limits.
As the Deputy will be aware, substantial progress has been made in these areas: the standard rate of income tax has been reduced to 30 per cent and the top rate to 53 per cent, there have been substantial increases in the exemption limits and a child addition to those limits has been introduced and was increased this year. Working parents making payments in respect of childcare facilities will have benefited from these improvements and will also benefit from implementation of the Programme for Government objectives of further reducing the standard rate to 25 per cent by 1993 and moving towards a single higher rate of tax.