Vol. 495 No. 4
207 Mr. Haughey asked the Minister for Finance if he will introduce tax relief for expenditure on child care; if so, if he will ensure that the relief can be availed of for children up to seven years of age; and if he will make a statement on the matter. [20289/98]
As the Deputy will be aware, the Government's policy programme, An Action Programme for the Millennium, contains a number of priorities focused on support for both families and childcare.
With regard to child care, in my budget speech last December I said "it is not possible to introduce all the new measures one would wish in a single budget. I have examined carefully the possibility of a tax relief on child care at the standard rate of tax but have decided not to proceed with it this year. I will review the situation for my next budget in the light of the reports due next year from the Working Group on Child Care set up under Partnership 2000 and from the Household Review Group and the Commission on the Family set up by the previous Government."
In considering these matters in the run up to the forthcoming budget, I intend to take into account the recommendations of the report of the Commission on the Family, published in May and any findings that emerge from the other working groups mentioned above which have yet to report.
