Ms Niamh Kavanagh:

We agree with what Dr. O'Connor and Mr. Moynihan have said. A consolidation of the means-testing system is definitely needed. It would give people more access to information and simplify the application, placing it within the remit of one Department as opposed to several Departments. In terms of crediting social insurance, as Dr. O'Connor said, pensions are taxed, so why can other social welfare payments not be taxed slightly as well?