I take the opportunity to compliment the Taoiseach on the remarks he made in the presence of the Magdalen women here yesterday. Every word he said was sincere. I pay tribute to the bravery of the women who came to the House.

Last week, the Children's Rights Alliance report card for 2013 awarded Ireland a grade "A" for strengthening children's constitutional rights but an "F" on the levels of child poverty in the State. That grade reflects the devastating impact which successive austerity budgets have had on children. Current proposals to target child benefit as a mechanism for the redistribution of wealth will have a serious and disproportionate effect on mothers and children. Any attack on child benefit is an attack on women. It is as simple as that. Does the Taoiseach agree that mothers have a special position in our Constitution? Credit must be paid to the women who in the 1970s lobbied successfully for child benefit to be paid to mothers rather than to fathers. It was for a very good reason. Does the Taoiseach agree that in following that proposal, the State recognises the work of women in the home and that we should uphold that recognition by leaving universal child benefit untouched?

Before I ask a number of questions, I note that some startling statistics have been released over the past number of months. Women are the main victims of domestic violence and domestic violence cuts across all classes and levels of income. Workers in domestic violence shelters say that child benefit is often the only source of income to which a woman can turn to escape a violent household. They will also tell one that some men use money as a way to exert pressure and control in a relationship, that many women are denied access to family finances and that child benefit is often the only money they get to see.

Does the Taoiseach agree that universal child benefit is a financial recognition of Article 41.2 of the Constitution which recognises the valuable contribution to the State a woman makes through her work in the home? Will the Taoiseach give a commitment to the hundreds of thousands of women who are beginning to worry early in the year and before we even talk about next year's budget that they face a cut in child benefit? I disagree fundamentally with any cut to child benefit for any woman, irrespective of household income, on the basis of the statistic that many women, even those in households into which a reasonable salary comes, rely on child benefit only. I ask the Taoiseach to give a commitment to the women of Ireland that no matter what happens over the next year child benefit will not be interfered with.

I thank Deputy John Halligan for his comments and questions. The advisory group on tax and social welfare was established to deal with a number of specific issues relating to the interaction of the tax and social protection systems and to recommend cost-effective solutions to improve employment incentives and achieve better outcomes where poverty is concerned, particularly child poverty. For the information of the Deputy, I note that the report of the group has now been published and is available for everyone to discuss, which was the purpose of the consent given by the Government yesterday. The report will go before the joint committee for discussion in the next couple of weeks also.

It is important to note that in 2013 the Department of Social Protection will spend more than €2.8 billion on supports to families and children through child benefit payments amounting to €1.9 billion, family income supplement payments amounting to €220 million, qualified child increases in weekly social welfare payments amounting to €694 million, and back-to-school clothing and footwear allowance payments amounting to €49 million. Overall, this accounts for approximately 14% of expenditure through the social protection Vote. The group felt it necessary to examine how better to target support to low-income families to reduce poverty and improve work incentives. It considered two issues; the taxation of child benefit and a two-tier child income support payment proposal.

The advisory group is clear, however, that child benefit should continue to be paid on a universal basis. The committee will make known its views on this very good report produced by Ms Ita Mangan and it will come back to the Government in due course. In any event, Members will have plenty of discussion about it in this Chamber. However, there will be quite a lead-in time before there is any full implementation of whatever the decision might be in this regard. Basically, while the universal payment is fundamental, the questions around the advisory group's report were, first, to consider the question of taxation of child benefit and, second, to consider the question of a two-tier child income support whereby one would give a universal benefit across the board, which might be reduced for the higher paid and extended for lower-income families or translated into supports for families for child care, preschool and similar areas. This is an issue in which every Member will have an interest. It is a good report and I hope Members will read it. Members will have a discussion on it here but first at the Oireachtas committee before it comes back to the Government.

The worry is that when the Taoiseach speaks of income redistribution, everyone knows this means cuts. My request is quite simple, that is, those who need child benefit will not experience cuts. Ark Life Assurance has produced interesting statistics indicating that women working in the home spend an average of 150 hours per week on child care and housework. Were they to be paid the minimum wage of €8.65, they would earn €956 per week. They are receiving a very small income from the child benefit for the work they do. I reiterate the point that if the Taoiseach wishes to speak about redistribution and those with very high incomes, he should make a suggestion on taxing such income.

Hear, hear.

However, the Government should not touch those on middle or low incomes or those who have been specifically affected by the recent austerity budgets, a group which in my estimation even includes people earning between €40,000 and €60,000. This matter must be considered carefully or Members will seriously risk driving more women and children into poverty.

Hear, hear.

Given the economic constraints on the country, there is a clear challenge in this regard for a great number of people. Obviously, with 430,000 people on the live register, we have an unemployment situation that is unacceptable. The answer to a great number of these problems obviously is to have the creation of employment and work. However, the issues Deputy Halligan raises are precisely those dealt with in the report. This is the reason the all-party committee of the Oireachtas should conduct a decent analysis of the report and give its recommendations to come back for discussions in this House. Eventually it will revert to the Government for a decision. However, I repeat the advisory group was clear on one fundamental issue, which is the importance of the universal payment. The issues the Deputy has raised are precisely those contained in that report and, consequently, Members will have the opportunity to hear the views of Deputy Halligan and others over the coming period.