MARRIED people who stay at home to care for their children will be able to avail of tax relief under a Fianna Fail led government.
According to tile party's election manifesto, the relief will apply at the standard rate on up to £2,000 of taxable income initially but a parent will have the option of having it paid directly to her or him at home.
The manifesto says this is "recognition" for married people who remain at home to care for their children and who do not get any State benefit other than the children's allowance.
It also proposes similar benefits for all parents to help cover for child care costs. This tax relief, again at the standard rate of up to £2,000, will only apply for "vouched spending" on registered childminders, creches and preschool care.
Carers of the aged or handicapped will also be eligible for the proposed tax relief.
The Fianna Fail leader, Mr Bertie Ahern, said it was his party's view that married people who remained at home to mind their children should receive benefits too. "In the case of single, working people, they can claim a tax allowance for childminders, creches or play schools," he said.
Asked whether the proposed £2,000 tax relief for a stay at home parent would be made available to unmarried couples with children, Mr Ahern indicated that it would not.