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 …