We have just completed a public consultation on a second-tier of payment. It concluded on 12 June and we received submissions from representative bodies, advocacy organisations and service providers. We are currently finalising the analysis of that consultation.
On 8 September, the ESRI published its sixth annual report on poverty, income inequality and living standards. The report proposes a version of a second-tier child benefit as a possible mechanism. It was a very different proposal from the one considered by the ESRI in 2025. We are currently looking at that proposal and the differences. However, we acted in budget 2026 by introducing record child support payment increases for over-12s and under-12s and by improving the availability of the fuel allowance for those on the working family payment, which ensured that 50,000 families who previously would not have had access to the fuel allowance would receive it. As the Deputy knows, the working family payment is aligned to the number of children in a family.
We are considering the consultation. We are looking at the ESRI's revised proposals. As we discussed earlier, I will engage with colleagues from across the House through the joint Oireachtas committee on this during the course of the next budget. I can give the Deputy a guarantee that we will have a considerable child poverty package in the context of budget 2027. We are negotiating that as we speak.