Ms Orla O'Connor:

I would not say that it is about timing. What we are saying is that right now, it is totally inappropriate. People just cannot afford it. We do not know where we will be in ten years' time in terms of the economic situation of the country. What I would be clear on is that when we look back to when child benefit was at a much higher level eight or nine years' ago, we were having those conversations within the National Women's Council around the possibility of reform. It is important to remember that child benefit has been reduced so we are in a very different place. The question of whether the scope is there is part of the question.