Vol. 508 No. 1
391 Mr. O'Shea asked the Minister for Finance the proposals, if any, he has to introduce a tax-free allowance for children to operate up to the conclusion of their third level education; and if he will make a statement on the matter. [17931/99]
As I stated in my last budget statement, the Government is conscious of the growing wish for a recognition of child care needs in the tax system.
The Government recently received the report of the interdepartmental committee on child care. The issues involved are very complex and are being studied. Proposals in this major area are being examined in the context of the forthcoming budget.
