Oireachtas Joint and Select Committees

Wednesday, 2 February 2022

Committee on Budgetary Oversight

Indexation of Taxation and Social Protection System: Discussion (Resumed)

Dr. Claire Keane:

Exactly. That was work we did a couple of years ago for budget 2020. The advantage of the SWITCH model I am talking about is that the analysis can be done in advance of the change. The costing can be done in advance and it can be seen that if the money is not available in a given year, the increase will have to be lower. That decision can always be made each year if needs be.

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