As the Tánaiste is aware, yesterday the Government published the Mangan report on tax and social welfare, precisely 11 months after having received it. Commenting on this report, this morning's Irish Independent quoted a Government source as follows:

I don't think it's any coincidence this didn't see the light of day for 11 months. By the time of the next Budget, it will be well buried. After last year, she [the Minister for Social Protection] has no intention of revisiting child benefit any time soon.

I accept that the changes proposed are so radical that they could not be done in one budget. It would take at least two and perhaps three. If the Government is to make changes, the logical place to start would be in the next budget. On behalf of approximately one million people who have more than a passing interest in this matter, I ask the Tánaiste this question. Does the Government favour the recommendation of the majority of the advisory group chaired by Ms Ita Mangan that a two-tier child benefit system be introduced? Does the Government intend to start implementing the recommendations of the Mangan report and when does it intend to start doing so? Will the Government start implementing the report in the next budget or has it decided to long-finger the matter, as is suggested in various media outlets this morning?

The whole area of support for children and families is a hugely important one. When child benefit and the various child support payments are taken into account, the State is currently spending approximately €2.8 billion. As everyone is aware, a public debate has been going on for some time about the best way to direct and spend that money. The Minister for Social Protection commissioned the report that was published yesterday, the Mangan report. She has been engaged in discussions with other Departments about the report and how its recommendations should be addressed.

The intention now is that the Minister for Social Protection will bring the report to the Oireachtas committee where there will be an opportunity to debate and discuss it. If Deputy O'Dea wishes, I am sure there can be a full debate on it here in the House. The Minister for Social Protection is anxious that there would be a full discussion and that the opinions of all political parties, interest groups and those who are interested in the issue would be aired and addressed. The Government has not taken any decision on the contents of the report. That would be to prejudge the discussion that will take place at the committee, in the House and among the wider public.

I thank the Tánaiste for his clarification. The parents of middle Ireland, who are extremely worried about the contents of the report, can breathe a little easier now. I take it from the Tánaiste's reply that there is no immediate intention to implement the report. The Government has not made a decision on the matter yet. Is that not what the Tánaiste said? No decision has been taken on whether the Government supports the recommendations in the report.

The report itself states that the impact of a two-tier system on poverty would be marginal. It goes on to concede that the people who would be hardest hit would be income earners in middle Ireland. It also concedes that the effects on employment incentives would be mixed, at best. It is hardly worth the political trouble and social dislocation of hitting middle Ireland, the squeezed middle, once more to bring about results which the writers of the report concede would be, at best, marginal.

Deputy O'Dea's question demonstrates the value of the approach the Government and the Minister for Social Protection are taking on this issue. It needs a broad discussion. This approach contrasts with that taken by his own party on the issue when in Government.

The Government took €10 in the budget.

In the National Recovery Plan 2011-14, published in 2010, the Government talked about:

The development of a rebalanced and integrated child income support payment system. This would provide for a universal component to replace child benefit with one single payment rate per child. This payment will be supplemented with a further payment in the case of children of families in receipt of a social welfare payment or in low income employment.

And the Tánaiste promised not to cut child benefit.

Is there a red line under that?

God protect us from protectors.

That was Deputy O'Dea's Government's settled policy in 2010, which it included in the national recovery plan.

The Tánaiste is living in the past.

The approach the Minister for Social Protection is taking is a manifest improvement on that. We have a report of an expert group that addresses the entire issue of child support in its widest sense. We will have a full discussion on it. There will be plenty of time for people to discuss it in a committee. It will be discussed in the Chamber if that is required.

The local elections will be out of the way before that.

I am sure the Minister, Deputy Burton, will be happy to consider suggestions and proposals from Deputy O'Dea or from other Members of the House.