Mr. John McCarthy:

On the question of distribution effect, the budget book publishes average income tax rate tables right across the spectrum, and this is worth looking at. We have what is deemed to be the second most progressive income tax system in the OECD but it is difficult when we make concessions which most benefit those in the higher decile. That is a function of the progressivity of our income tax system.

As far as I know, child benefit is not included in the switch model. I am 90% sure of that but the Deputy should not hold me to it.