Dáil Éireann Debate, Tuesday - 15 October 2013
377. Deputy Gerald Nash asked the Minister for Children and Youth Affairs if her Department has made submissions to the Department of Finance in relation to the area of making child care deductible for tax purposes; her views on this issue; and if she will make a statement on the matter. [43092/13]
View answerThe question of tax allowances for working parents who incur childcare costs was considered prior to the introduction of the targeted childcare supports which are now in place. A number of issues emerged at that time which did not favour the introduction of tax relief for childcare. This approach would not benefit parents working in the home and could, therefore, be seen by some as discriminatory. Tax reliefs would favour the higher-paid, and those on the minimum wage or in part-time work would not be in a position to benefit to the same extent. Many parents use childminders or relatives to meet their childcare requirements and may not be in a position to obtain receipts, making it impossible for them to establish their entitlement to tax relief. I consider that the childcare programmes implemented by my Department, which include the universal free pre-school year, the Community Childcare Subvention programme and the Childcare Education and Training Support programme, are a fairer way of supporting parents who require childcare.
