Fidelma Healy Eames (Fine Gael)

It is positive that child benefit was maintained at €140 per child. It also says that all children are equal in the eyes of the social welfare code. If anything, I would be able to make a much stronger argument that the first child should receive more child benefit than any other child because this is where all the expenses are incurred and all the infrastructure is put in place around children; buggies and so on but there is much more. Going forward maintaining the universality of the benefit is an interesting principle. There is an argument that it would be taxed in order that we can reach the equity we are trying to achieve.