John Lahart (Dublin South West, Fianna Fail)
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105. To ask the Minister for Enterprise, Trade and Employment if he has examined a report by an organisation (details supplied) with regard to policies acting as disincentives to work for moderate to lower paid employees; and if he will make a statement on the matter. [61270/21]

Leo Varadkar (Dublin West, Fine Gael)
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Ensuring that work pays is a priority for Government.

The issues identified in the ISME Report fall under the policy remit of several Ministers across Government. It highlights a number of issues around the interaction between taxation, social insurance contribution and social welfare policies, a number of which are likely to be examined by the Commission for Taxation and Welfare. The Commission was established in April 2021 as committed to in Programme for Government, and has the objective of examining how the Irish tax and welfare system can be improved to assist in income redistribution, promote employment opportunities and support the most vulnerable workers in the Irish society.

The Commission is expected to submit a report to the Minister for Finance no later than 1 July 2022, after which the Government shall give consideration to any reforms that shall be required in the application of current policies.