Professor Niamh Moloney:

If I may, I will make a few comments and then pass over to my colleague Ms Vaughan.

With respect to social protection generally, interacting with the welfare system was really important to our report. When we examined issues concerning how the tax system interacts with the welfare system and how it promotes employment and supports the most vulnerable, we had a couple of key principles. One of them concerned appropriate benchmarking as regards the adequacy of payments. Another concerned supporting those in work, and yet another concerned child poverty in particular. We examined data on child poverty and saw work was to be done. One of our key recommendations in this regard was that child benefit should not be taxed. It is not, of course, but we stated that. We called it out as a key principle that means something for how our tax and welfare systems are structured. Second, we recommended a second tier of child benefit, linked to low-income households. Those were the animating principles related to how we approached social protection issues. Of course, rates and yields are very much a question for the Government of the day.