One of the major challenges facing Irish society is the need to provide proper support to parents raising children in a rapidly changing economic and social environment.
It's a nightmarish routine for many parents - leaving home before dawn, dropping children off with minders, fighting their way through traffic to get to work, and having to repeat the run in the evening.
But we shouldn't allow the debate to be dominated either by nostalgia for the past or by those peddling single-dimensional "magic bullet" solutions. One such example is the advocacy of childcare tax allowances.
Our policy is to increase the resources available to families and to provide extra resources to those on lower incomes. For example, one of my goals as leader of the Progressive Democrats is to see everybody on the minimum wage removed from the tax net. In addition, we need substantial increases in child benefit.
Childcare tax allowances, on the other hand, don't benefit the less well off. Indeed, they disproportionately favour the better off. And they don't benefit those on incomes below the income tax threshold or on social welfare.
In other words, a childcare allowance will only serve to undermine the work this Government has done to make ours a fairer tax system for all.
There are two key elements in any successful childcare policy:
1. tax and social welfare reform to provide parents with increased resources so they can exercise choice, and;
2. the provision of services and facilities to make that choice meaningful.
Over the next seven years the Government will spend £250 million on childcare places. This year, £47 million is being allocated towards increased provision.
Those who already provide childcare places, and those who wish to enter the market, will receive capital grants to upgrade and develop premises. Assistance is now available to community-based childcare projects, including the cost of support staff and training in child-minding.
Extra resources will be given to national organisations which specialise in childcare.
Budget 2000 also included a number of measures to promote childcare initiatives being taken in different Government departments.
For instance, £5 million is being provided to grant-aid schools up and down the country which set up and run after-school childcare services. Another £5 million is being allocated to help community groups which want to develop out-of-school-hours services for children.
And there's a new focus on getting employers to play their part when it comes to childcare. Most workplaces have canteen facilities, smoking rooms, and some even have leisure and sporting facilities. It's time now that creches and childcare facilities became as prevalent in the world of work.
Last year, we decided to give preferential capital allowances for the construction, refurbishment or extension of premises to be used for childcare purposes. These capital allowances were increased to 100 per cent in Budget 2000.
We've also exempted childcare provided by employers from the benefit-in-kind tax which applies to such things as company cars. The thrust of all these measures is to increase the availability of childcare places and the range of options open to parents.
Relieving the tax burden on parents is the other key element in our childcare policy.
In Government, the Progressive Democrats have worked consistently to reduce the overall burden of taxation. During the last decade, tax rates have been reduced by 22 percentage points. The party has been in Government for 21 of these rate cuts.
These provisions have benefited all families and in particular those where one spouse chooses to work in the home.
As a society, I believe we have an obligation to ensure that those parents who wish to stay at home to mind their children are facilitated in doing so.
