Main Points Of Report

To support the parents of children under three years old, either

To support the parents of children under three years old, either

(a) Pay £30 a week to the parent of a child under three years working full-time in the home or pay a £30 a week childcare allowance (Cost: £228 million a year) or

(b) Pay about £71 a week, as a PRSI benefit funded by contributions, to a parent taking up to three years' parental leave, or pay a £30 a week childcare allowance (Cost: £255 million a year) or

(c) Pay child benefit of £30 a week for each child under three years old (Cost: £173 million a year).

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Review the present tax reliefs for married persons to see whether the money could be better used to support families when their children are very young or when they are caring for a person with a disability.

Pay a PRSI benefit during the three months' parental leave proposed by the EU. Cost: £40 million.

Introduce a £1,000 per year subsidy for creches/nurseries, preschools or playgroups for children aged between three and five years. Cost: £25 million to £85 million depending on take-up. The cost of this scheme and of payments to parents of children under three should be limited to £260 million.

Develop policies to enable lone parents to go out to work, especially when their children go to school.

Create 100 family resource centres in five years. Cost: £4 million a year.

Extend the health boards' community mothers scheme - in which experienced mothers support and advise new families - to reach 10 per cent of children under two years. Cost: £3 million a year.

Give the care of older people the same priority as that of children, including adult care leave, phased retirement, and leave of absence arrangements.

Double State aid for marriage counselling services. Cost: £3 million.