IBEC and the Irish Congress of Trade Unions have similar proposals for tackling the childcare issue.

Both argue that while universal payments would be useful in tackling child poverty, they would not address the issue of affordability of childcare.

They have made a joint appeal to the Government for tax relief of up to 50 per cent of childcare expenses.

Where they differ is that ICTU says there should be a minimum amount of childcare payment even without receipts.

IBEC says health insurers should be encouraged to back new facilities, which employers could then support.

The State could participate through grants and providing basic facilities, such as premises. IBEC says this would bring childcare into the formal economy and raise standards.

IBEC is calling for priority to be given to "after-school" facilities and new planning guidelines - to include designating space for childcare before granting permission development.

It also proposes to end liability where employers give staff vouchers to help with childcare. This is likely to go ahead but may only be provided for new facilities and could discriminate against those who already have their children in a creche.