Frances Fitzgerald
Ceist:46 Ms F. Fitzgerald asked the Minister for Finance the plans, if any, he has to make tax relief available for childcare expenses; if this matter has been considered; and, if so, the outcome of such consideration.
Written Answers. - Tax Relief.
I have no plans to introduce a tax relief to offset the cost of childcare. The introduction of such a general tax concession would clearly be very expensive in terms of revenue foregone by the Exchequer and would have to be made up elsewhere. In addition, were such a measure to be introduced, it would undoubtedly generate cognate claims from other taxpayers for tax reliefs in relation to other personal expenses arising out of their particular circumstances. Such claims would then, in equity, be hard to resist.