804. Deputy Paul McAuliffe asked the Tánaiste and Minister for Finance if he will give consideration to an increase in the single person child carer credit; and if he will make a statement on the matter. [58004/26]

Section 462B of the Taxes Consolidation Act 1997 provides for the Single Person Child Carer Tax Credit (“SPCCC”). The SPCCC is available to a single person who proves that they have a qualifying child resident with them for the whole or greater part of the year of assessment.

The value of the credit is €1,900 and it also provides for an increase to the standard rate band of €4,000, bringing the total standard rate band available to €48,000 for the 2026 year of assessment.

As the Deputy will appreciate, decisions regarding tax measures are normally made by the Government in the context of the annual Budget. Such decisions must have regard to available resources and the sound management of the public finances.