had the effect of forcing some mothers into the workplace as it became less financially attractive for them to stay at home. It could be argued that this was a sop to business interests, to encourage workplace participation, rather than tax reform, as it was sold at the time
It even meant that if a mother was unable to work due to an illness or disability, then she and her family were penalised to the tune of many thousands of euro, depending on each individual situation.
That aspect could surely be described as a blatant and savage attack on mothers and families who were vulnerable enough as it was.
Under that policy, it also meant that an already-working spouse was cruelly hit financially if he or she decided to be a stay-at-home parent.
It should be a legitimate social policy to encourage stable relationships in which children are cared for, but of course Fianna Fail did not seem to think so at the time.