Dr. Karina Doorley:

For the costing our switch model is for the whole population. It is based on representative survey data.

That allows you to simulate the income distribution, like how many children are in poverty at the moment. Then you can change the rules of the tax-benefit system and apply those changes to the same population and see how things change. That automatically spits out a costing. You have a certain number of families getting a certain percentage more, and grossing that up to the population level gives you the costing €773 million. We did the same for the other policy reforms we modelled.

There was a second question about the means-testing. Because it is the same as the working family payment means-testing, there probably is a specific income limit beyond which you would get nothing, but it depends on the number of children you have. For example, a family with eight children has its own income limit in the working family payment means-testing.