Dáil Éireann díospóireacht -
Tuesday, 23 Nov 1999

Vol. 511 No. 3

Written Answers. - Tax and Social Welfare Codes.

Richard Bruton

Ceist:

270 Mr. R. Bruton asked the Minister for Social, Community and Family Affairs the assessment, if any, he has carried out on the cost of supporting an adult child in a one parent family compared to an adult dependant in a two parent family; his views on whether the very wide gap between the child dependant allowance and the adult dependant allowance needs to be closed by increasing the payment for the first child in a one parent family; and if he will make a statement on the matter. [24146/99]

Minister for Social, Community and Family Affairs (Mr. D. Ahern)

As part of its research for the working group examining the treatment of married, cohabiting and one-parent families under the tax and social welfare codes, which was chaired by my Department, the Economic and Social Research Institute (ESRI) undertook some work in relation to the cost of children in two adult households.

This is published in "Household Composition, Living Standards and Needs" (1999), ESRI Working Paper No. 106. The Combat Poverty Agency has also published material on this subject, "The Cost of a Child", (1994).

Child income support policy in recent years has sought to ensure that the supports provided by the State are more neutralvis-à-vis the employment status of the parents. Increases in child support in recent budgets have therefore been focused on child benefit which does not act as a disincentive to taking up employment or improving wages. Child benefit is also widely accepted as a very effective mechanism in tackling poverty as it channels resources directly to families with children and is of particular importance to families on low incomes.

The question of improving child support payments is being considered in the context of the forthcoming budget.