I propose to take Questions Nos. 109 and 111 together.
In line with a commitment in the Programme for Government, I established an Advisory Group on Tax and Social Welfare last year, which has been asked to recommend cost-effective solutions as to how employment incentives can be improved and better poverty outcomes achieved, particularly child poverty outcomes. The Advisory Group prioritised the area of family and child income supports and has completed its work on this area. The Group has presented its report on this issue to me and I intend to publish this in the New Year.
Achieving a better design of the overall system of child income supports raises complex issues about the effectiveness and efficiency of the full range of income supports currently provided to families and their children. The issues involved in this area are quite complex and further consideration, informed by the Advisory Group’s Report will be required in deciding how reform in this area might be progressed. Issues of taxation are primarily a matter for my colleague the Minister for Finance. While I have had discussions with the Revenue Commissioners about the operational implications of certain issues related to the interaction of the tax and social welfare system, the taxing of certain benefits paid to high earners would primarily be a policy matter for consideration with my cabinet colleagues.
