Report Recommends Two-Tier Child Benefit System

The introduction of a two-tier child benefit system has been recommended by a group of taxation and social welfare experts.

There should be a universal child benefit payment, with a top-up payment for those who need it most, the Mangan Report has recommended.

Ruling out taxing child benefit, saying it would result in worse outcomes for poorer families, the group calculated that 61% of families would qualify for the second-tier payment.

Commenting on the report Taoiseach Enda Kenny said universal child benefit payments will continue and no changes will be made to the payments without full discussion.


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