As previously indicated to the Deputy in this regard, 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, the early Child care Supplement.
Apart from the incapacitated child tax credit, the tax code does not provide tax relief in respect of the maintenance of children. Accordingly, a person paying maintenance for a child, whether born inside or outside of marriage, is not entitled to claim tax relief for maintenance paid by him in respect of that child. This is in line with the tax treatment of all parents, where the cost of maintaining their children is not tax deductible.
I have no plans to change this position.