I propose to take Questions Nos. 53 and 57 together.
A very detailed distributional analysis was published in Sections B1 to B26 in this year's Budget Book. This analysis was undertaken by the Department of Finance and sets out the distributional impact of tax measures and child benefit increases over a range of thirteen income levels and across six family types. The distributional analysis is complemented with a number of illustrative hypothetical case study families. This distributional analysis shows income gains to all household types.
For example the distributional analysis shows that a single earner on an annual income of €25,000 will gain €174 per annum; a married one earner couple on €35,000 will gain €174; while a married one earner couple with two children, again on €35,000, will gain €294 per year. These gains reflect the Government's commitment to helping those on lower and middle incomes.
With regards to equality proofing the Programme for Government contains a commitment to require all public bodies to take due note of equality and human rights in carrying out their functions. Furthermore, the Cabinet Handbook requires a statement on the likely effects of the decision sought on equality and persons experiencing or at risk of poverty or social exclusion to be included in all Memoranda to Government. Consequently, Government does consider each of these important issues at an individual policy or programme level. Furthermore, I would remind the Deputy that the State and its bodies take the provisions of equality legislation into account in the development and delivery of policies and services.