Séamus Brennan (Dublin South, Fianna Fail)

As the Deputy knows, I have long held the view that implementing a targeted second-tier payment for children of families on low incomes is the best effective method of tackling child poverty. The NESC has been examining this concept and indicated that, as proposed, a second-tier income represents a new approach to targeting. The issues involved are complex and technical and a substantial policy challenge must be overcome. The commitment to examine the changes was subsequently embodied in the partnership agreement, Towards 2016, which committed to completing consideration of these issues within one year. As the Deputy knows, I made a decision to press ahead with a form of a second tier payment while this work was progressing in the background.

The child dependant allowance, now called the qualified child allowance, was established to pay additional funds to the poorest of the three categories of children on the child benefit list. I am satisfied this payment which has been paid from 1 January last will serve as a second-tier payment in the hands of those who need it while we await the introduction of a more formal system.

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