I welcome the officials from the Department of Social Protection who are in attendance for a discussion on child benefit reform: Ms Kathleen Stack, assistant secretary; Mr. John Bohan, principal officer; and Mr. Tony Kieran, principal officer. Members may recall that the original request to examine child benefit reform came from Deputy Róisín Shortall when she was a member of the Joint Committee on Social Protection in the last Dáil. That proposal was carried forward by this committee when we agreed to look into the matter and to discuss the principle of child benefit being paid to everyone universally regardless of income. I understand that some members strongly believe it is wrong. The Department's replies to previous questions on this principle pointed to two problems that could arise if it were decided to amend the current regime. First, the cost of means-testing child benefit would be too high. Second, any attempt to tax child benefit would encounter problems with regard to cohabiting parents, who are treated differently from married couples within the tax system. It is possible that court cases would result from any such decision.
When representatives of the Irish Business and Employers Confederation attended a meeting of this committee some months ago, they suggested that the child benefit regime could be reformed by introducing a voucher system. Most of the presentations we have received - for example, from Social Justice Ireland and Mr. Fergus Finlay of Barnardos - touched on this area as well. It is a matter of some importance. As a committee, we are keen to form a view on it. It is hoped that the thoughts of the departmental officials we will hear during today's proceedings will help us to form our view. I am conscious that we are straying into the policy area. It might not be possible for the officials to answer policy questions. Members will understand if policy-related questions are not answered. The officials are here primarily to speak about the administration of the scheme. I understand that Deputy Brendan Griffin, who was one of those who asked us to put this on the agenda, intends to be present for part of the meeting. We will compile a report after today's meeting. A study group comprising members of the committee will be formed if necessary.
Before we hear the officials' presentations, I remind members of the long-standing parliamentary practice to the effect that they should not comment on, criticise or make charges against a person outside the Houses or an official either by name or in such a way as to make him or her identifiable. By virtue of section 17(2)(l) of the Defamation Act 2009, witnesses are protected by absolute privilege in respect of their evidence to the committee. If witnesses are directed by the committee to cease giving evidence on a particular matter and they continue to do so, they are entitled thereafter only to a qualified privilege in respect of their evidence. Witnesses are directed that only evidence connected with the subject matter of these proceedings is to be given. They are asked to respect the parliamentary practice to the effect that, where possible, they should not criticise or make charges against any person or entity by name or in such a way as to make him, her or it identifiable. I invite Ms Stack to begin. She is familiar with all the aforementioned rules so they will not scare her off.