Vol. 525 No. 1
15 Ms Fitzgerald asked the Minister for Finance if any discussion has taken place on the introduction of tax relief to parents in respect of receipted child care payments; if he will introduce such relief in the budget; and if he will make a statement on the matter. [23643/00]
Under the PPF, the Government is committed to adopting before the end of 2000, an equitable strategy to support parents in meeting their child care needs. The strategy will be implemented in the period of the programme and will address the question of direct payments per child.
I can confirm that discussions have taken place on the issue of child care in accordance with the provisions in the Programme for Prosperity and Fairness under the auspices of the Department of the Taoiseach.
The Government is conscious of the wish that has been expressed for a recognition of child care needs through the tax system. As the Deputy is probably aware the views of the social partners and other groups vary on the appropriate approach to be adopted and whether tax relief or payments would be the best strategy. Even those who favour a tax relief approach do not necessarily propose that it should be for receipted payments only.
Any proposals I receive in relation to tax relief for child care will be considered in the context of the forthcoming budget.
