CORI Justice Commission Analysis and Critique of Budget 2006 Download Pdf

Major Progress on Social Inclusion

Significant developments on fairness agenda

Budget 2006 is most welcome because it took some significant steps to promote the development of Ireland as a society characterised by fairness and wellbeing. In Budgetary terms the steps that were required from Government were:

• Increasing social welfare rates;
• Tackling the ‘working poor’ issue;
• Increasing the allocation for social provision generally, particularly in the area of caring (children, disabilities and older people);
• Increasing the allocation for infrastructure such as social housing and public transport,
• Developing a fairer tax system where those who have more pay more while those who have less pay less, and
• Meeting commitments on Overseas Development Assistance

Budget 2006 takes a series of welcome steps in this direction. In particular we welcome:

• The increases in the lowest social welfare rates;
• The package addressing child poverty and care;
• The community-based focus in areas such as the special package for older people, the issue of disability and the developments in primary care;
• The changes in the tax system aimed at making it fairer;
• The increase in tax credits, and
• The increased allocation for Overseas Development Assistance.

Social Welfare Rates

The increases in the lowest social welfare rates will have a positive impact on Ireland’s most vulnerable people i.e. those who are at risk of poverty. Many of these live in households headed by a person who is not in the labour force. This increase takes a second significant step towards honouring the Government’s commitment to raise the lowest social welfare payments to 30% of gross average industrial earnings by 2007. (cf. p.3)

Serious deficits still exist

Child poverty and childcare

he packages addressing child poverty and childcare will see substantial investment in 2006 and beyond. Increases in child benefit and the introduction of an early childcare supplement for children under six will be available to all children irrespective of the labour force status of their parents. We welcome the Government’s decision to take this option rather than to go down a means-tested route in trying to target resources for children. This approach respects parents right to make choices in this context. (cf. p. 3)

When the various components are combined an additional €468m will be spent on children i.e. the child poverty package (€154m in a full year) and the childcare streategy (€314m in 2006).

Community-Based Focus

he community-based focus in a number of areas of Budget 2006 is most welcome. This is especially the case in areas such as the special package for older people, the issue of disability and the developments in primary care.

The change of policy where older people is concerned is very positive as is the rolling out of the programme for people with disabilities. (cf. p. 8)
The recognition of community services as central to these areas marks a major step in the emergence of a coherent policy approach. This is supported by the allocation for primary care which will see the rolling out of primary care teams as a key part of the broader health strategy. We welcome this new beginning and expect that it will pay dividends in the years ahead.

Towards a fairer tax system

We are pleased to note the move towards making the tax system fairer. There is something profoundly unfair about a system where millionaires pay no tax while those on very low incomes do pay tax. Consequently we welcome the Minister for Finance’s statement that “my basic aim is to see that everybody pays an appropriate amount of income tax relative to their ability to do so. This is a cornerstone of tax equity.” The initiatives taken in the Budget go some way towards addressing the lack of fairness in the present system. We are particularly pleased that there is an annual overall cap on the extent to which specific incentive reliefs can be availed of and the maximum cap on individual’s pension funds. (cf. p. 7)

The Working Poor

We also welcome the increase in tax credits and the growing realisation that this approach holds the key to addressing the low-income problems experienced by the 175,000 people who have jobs but are still at risk of poverty (i.e. the working poor).

Overseas Development Assistance

The increase in Overseas Development Assistance to €675m is also welcome. It will amount to 0.466% of GNP in 2006.
To reach the Government’s target of 0.5% of GNP in 2007 an increase of €104m will be required in the next Budget. As this is untied aid being made available to the world’s poorest people it is most appropriate. (cf. p.7)

This budget has taken significant steps in the right direction. However, there is
much that remains to be done if Ireland is to be a fairer and more inclusive society.

Income Distribution

The impact of this Budget produces a very positive development on income distribution. When we consider the Budget impact alone and do not factor in the pay increases that will accrue to those in jobs we find that a single, long-term unemployed person will gain €887 a year while a single person on €100,000 will gain €755 a year. (cf. p.5)

Deficits

In the deficit side there were a number of issues that we believe should have been addressed. Among the issues not effectively tackled were:

• Social housing
• The inadequate funding for the Community Services Programme
• The inadequate expenditure on first and second level education
• The lack of full medical cards for children.
• The need to provide an effective waiver system for poor people faced with waste charges.

Sufficient resources are available to the Exchequer to address each of these issues in an effective and efficient manner.

Conclusion

We strongly agree with the Minister for Finance when he stated that “economic prosperity is a means to an end and not an end in itself.” Ireland’s infrastructure and social provision are a long way short of the EU average that most Irish people would see as desirable.

This Budget has taken significant steps in the right direction. There is much that remains to be done however and Government Budgets in the years immediately ahead should focus on building a fairer and more inclusive society whose social provision and infrastructure are at a level of which we can justly be proud.

Major Progress Towards Social Welfare Target

Budget 2006’s increase of €17 per week in the minimum level of unemployment assistance is very welcome. We acknowledge this increase, the biggest ever for social welfare rates, and equal to the amount CORI Justice Commission requested in our pre-budget submission.

The minimum rate of unemployment assistance in 2006 will rise from €148.80 to €165.80.

This is the second budget in a row where the government has delivered on its National Anti-Poverty Strategy (NAPS) commitment to raise the minimum rate of unemployment assistance to “a rate of €150 per week in 2002 terms for the lowest rates of social welfare to be met by 2007”.

This is the second budget in a row where the government has delivered on its NAPS commitment

This target of €150 a week is equivalent to 30% of Gross Average Industrial Earnings (GAIE) in 2002. This means that social welfare rates will be benchmarked to increases in average industrial wages from now on and should reach €185.80 by 2007. Government’s decision to agree to this target in NAPS and in Sustaining Progress was a major breakthrough in social, economic and philosophical terms.

To finally reach the NAPS target Budget 2007 needs to deliver an increase of €20 in the minimum level of unemployment assistance. We hope Government continues to honour this commitment and reach this target next year.

Child Poverty and Childcare

One of the most vulnerable groups in any society are children and consequently the issue of child poverty is one that deserves particular attention.

Child poverty is measured as the proportion of all children aged less than 16 years who live in households that have an income below the 60 per cent of median income poverty line.

The age category of 0-15 years is chosen to measure child poverty as it corresponds to the international definition of children used by the International Labour Office (ILO).

In 2003 there were approximately 895,022 children aged between 0 and 15 years living in Ireland.

Of these the CSO EU-SILC poverty data has shown that one in four were living in poverty. This amounts to 223,756 children.

The scale of this statistic is shocking. Given that our children are our future, this finding is not acceptable. Furthermore, the fact that such a large proportion of our children are living in poverty has obvious implications for the education system and the success of these children within it.

Childcare was a complementary issue that received a great deal of attention in the run-up to Budget 2006. This too is a most important issue for society.

Budget 2006 has sought to address both issues with packages totalling €468m of which €154m will be these allocations and the priorities chosen by Government.

The increases in Child Benefit and the new Early Childcare Supplement will ensure the money is directed fairly.

The value of the payments is the same for every child. This approach respects the right of parents to choose between external childcare or caring for children directly. The distribution of the payments to all children assist in addressing child poverty by raising the income of poor families with children.

It also ensures a fair distribution of the benefits of childcare funding.

This approach maintains choice and fairness and reflects the fact that it is the child who is at the centre of the policy.

The provision of an additional 50,000 childcare places by 2010 is most welcome and will go some way towards meeting the increasing demand for such places.

We also note the expectation that a further 17,000 childcare workers will be trained by 2010.

We welcome the extension of maternity leave which with parental leave will reach fifty six weeks by 2007.

Chart 1: Income Distribution and Budget 2006

Notes: * Except in LTU case where there is no earner ** LTU: Long Term Unemployed Couple with 2 earners are assumed to have equal shares of income.

“This Budget is rooted in the belief that Irish people can continue to achieve extraordinary things rovided Government creates the right
environment for them to do so. It is rooted in the need to ake that environment more inclusive so that fewer of our people feel excluded”

Income Distribution and Budget 2006

The direct effects of the Budget on the distribution of income in Ireland is worth exploring. In doing this analysis we look exclusively at the effect on the distribution of income as a result of increases in social welfare and from changes to the tax bands and credits.

A more comprehensive analysis of the impact from these changes plus the effects of increases in wages/increments and benefits from the SSIA accounts are explored in the next story (see below).

Looking solely at tax and social welfare changes, chart 1 (opposite) shows that a single person who is long term unemployed gained more from the Budget than did a single person who is earning €100,000. A long term unemployed single person received a weekly gain of €17 (€887 a year) compared to a gain of €14.46 a week (€755 a year) for a single person earning €100,000.

a single person who is long term unemployed gained more rom the udget than did a single person who is earning €100,000

The other figures in chart 1 show single people on €25,000 a year will be €5.17 a week better off while those on €50,000 will be €14.57 a week better off. Couples who are long-term unemployed will be €28.30 a week better off while those on €25,000 a year are €10.92 a week better off. Couples who are unemployed are €28.30 better off each week compared to €8.78 for couples with 2 earners on an annual income of €50,000.

How Much Better Off Will People Be In 2006?

hen assessing how much better off people are going to be in 2006 it is important that wage increases and tax changes be included as well as social welfare increases. Unemployed people, for example, gain nothing from wage increases or tax reductions while those with jobs may gain from both. In our calculations we have included the general wage increase in Sustaining Progress, a phased increase to reflect inflation in a new arrangement as well as the impact of Budget changes on social welfare and taxation.

We have not included the impact of the benchmarking increases for public servants, as they do not apply to everyone.

Single people who are long-term unemployed will be €17.00 a week (€887 a year) better off in 2006. Those on €25,000 a year will be €20.46 a week (€1,067 a year) better off while those on €50,000 will be €37.50 a week (€1,957 a year ) better off in the coming year.

Couples who are long-term unemployed will be €28.30 a week (€1,477 a year) better off. Couples with one income on €25,000 a year will be €30.33 a week (€1,583 a year) better off while those on €50,000 will be €38.46 a week (€2,007 a year) better off in the coming year.

Couples with two incomes on €25,000 a year will be €19.41 a week (€1,013 a year) better off while those on €50,000 will be €40.80 a week (€2,129 a year) better off in the coming year.

The impact of Budget 2006 on the distribution of income in Ireland can be further assessed by examining the rich-poor gap. This measures the gap between the disposable income of a single person on long-term unemployment and a single person on €50,000 per annum. Budget 2006 has widened the rich-poor gap by €34.50 per week.

Effective Tax Rates after Budget 2006

entral to the ongoing debate on taxation in Ireland are effective tax rates. These rates as calculated by comparing the total amount of income tax a person pays with their pre-tax income. For example, a person earning €50,000 who pays €10,000 in taxation will have an effective tax rate of 20 per cent. Calculating the scale of income taxation in this way provides a more accurate reflection of the burden of income taxation faced by earners.

Following Budget 2006 we have calculated effective tax rates for a single person, a single income couple and a couple both earners. Table 1 (page 4) presents the results of this analysis.

Effective tax rates provide a more accurate reflection of the burden of income taxation faced by earners.

For a single person with an income of €15,000 the effective tax rate will be 0%, rising to 12.5% of an income of €25,000 and 37.0% of an income of €120,000.

A single income couple will have an effective tax rate of 0% at an income of €15,000, rising to 4.9% at an income of €25,000, 5.1% at an income of €30,000 and 34.0% at an income of €120,000.

In the case of a couple where both are earning where their combined income is €15,000 their effective tax rate is 0.00%, rising to 2.0% for combined earnings of €25,000, 3.1% when their combined earnings are €30,000 and 28.5% for combined earnings of €120,000.

Government’s Current Budget for 2006

Overseas Development Assistance (ODA)

ORI Justice Commission welcomes the recent announcement by the Taoiseach that Ireland will reach the UN target of 0.7% of GNP on overseas aid by 2012.

Although this is two years later than we suggested in our contribution to the consultation process, the detailed nature of that commitment is welcome. In particular we welcome the accompanying funding timetable announced by the Department of Foreign Affairs. Our submission called for such a set of programmed funding increases to accompany any Government commitment. It is important that the Government, Development Co-operation Ireland and Irish society generally are aware of the scale of these ODA allocations.

In 2005 a total of €545m (0.4% of GNP) was allocated to ODA. Budget 2006 has allocated €675m, equivalent to 0.466% of GNP. This increase is a welcome endorsement of the Taoiseach’s recent commitment to ODA at the UN. It is important that Government stay focused on reaching 0.7% of GNP by 2012. The interim commitment to reach 0.5% of GNP must be met next year. Based on the Governments own figures published in the Budget documentation, next year an additional €104m must be allocated to ODA bringing that Budget to €779m (see table).

Budget Marks A Move Towards a Fairer Tax System

udget 2006 has taken an important step towards achieving a fairer taxation system in Ireland. CORI Justice Commission believes that building a fairer taxation system is an important part of building a fairer Ireland. Therefore, we welcome the Minister’s moves to address the problems arising from the provision of various tax reliefs and in particular addressing the way in which these schemes were being exploited to minimise the tax bills of very high earners.

There is something profoundly unfair about a system where millionaires pay no tax and those on very low incomes do pay tax.

The suggestion that it is the better-off who principally gain from the provision of tax exemption schemes is underscored by a report published by the Revenue Commissioners entitled Effective Tax Rates for High Earning Individuals. This report provides details of the Revenue’s assessment of the top 400 earners in Ireland and the rates of effective taxation they faced in 2001.

The table opposite presents their findings and shows that many of Ireland’s highest earning individuals successfully use tax planning, schemes and loopholes to reduce their tax liability. It found that property tax reliefs, such as those provided for hotels and car parks, were the most effective in reducing the tax rates of the highest earners.

These figures indicate that in 2001 41 people earning over €500,000 used various tax relief schemes to reduce their income tax liability to zero. These included 11 individuals who earned more than €1 million in 2001. A further 242 individuals earning more than €100,000 also paid no tax.
Consequently, we welcome the Ministers statement that “my basic aim is to see that everybody pays an appropriate amount of income tax relative to their ability to do so. This is the cornerstone of tax equity”.

In Budget 2005 the Minister for Finance indicated that he would examine and reform many of Ireland’s tax relief schemes. CORI Justice Commission had called for such a move and welcomed its announcement. As part of a consultation process initiated by the Minister, we submitted a detailed document with suggestions for reform in March 2005. We later presented these proposals to an Oireachtas committee.

Many of our proposals have been implemented as part of the Budget’s reforms. In particular we welcome reforms to tax reliefs in the pension system which cap the size of these reliefs and minimise the opportunities for using pensions to avoid paying a fair share of taxation. Similarly, we welcome the cap on the maximum value of the pension and the limits placed on the size of contributions.

We called for the removal of many other schemes including those for urban renewal, multi-storey car parks, stallion and greyhound fees among others. The Minister’s decision to abolish these reliefs is very welcome.

Finally, we welcome the announcement by the Minister that the Revenue Commissioners will now collect full information on the costs of all tax reliefs. Given the vast scale of these schemes, it is important that the full costs of their implementation are known so that these can be compared to the benefits. CORI Justice Commission believes that the costs and benefits of all tax relief schemes must be assessed to justify their establishment and retention.

Older People: Policy Shift

ORI Justice Commission warmly welcomes the change in direction of policy concerning older people. Budget 2006 marks a substantial move towards giving older people the choice of being supported in their own homes and provides the correct emphasis by seeking to support older people in their choice.

Over the next 10 years there will be a significant increase in the number of older people in Ireland. Older people have much to offer to society and should be supported to live fulfilled lives as independently as possible.

While ageing is not a disease it has implications for any society and its health system. The focus should be to enable people to develop a healthier lifestyle, with the built-in supports that are needed when diseases or other vicissitudes need to be addressed.

There are many reports on the issue of older people, most recently the very comprehensive study produced by a working group of the National Economic and Social Forum (NESF). Policy development on older people required a move away from a purely medical model of care to a situation where adequate ancillary services were put in place and resourced.

The allocation of €30m for homecare packages, €30m for home helps and €7.5m for meals on wheels are substantial and welcome steps in the right direction.

Primary Care Prioritised

rimary care has had much rhetorical support in discussions and strategy development on health in recent years. However, it was not given the resources or priority it required. Budget 2006 marks a major and very welcome change. The increased allocation of €16m (which is equivalent to €28.5m in a full year) will result in 300 additional professionals being made available to secure between 75 and 100 primary care teams by the end of 2006.

This allocation shows a very welcome focus on giving greater priority to community care and providing the community services that are essential for such an approach to be effective and efficient.

We trust that this marks the beginning of an approach that will see the whole country served by primary care teams. The principle underlining the primary care team model should be a social determinants model of health. This would be in keeping with the World Health Organisation’s definition of health.

Universal access is needed to ensure that a social determinants model of health as outlined in Primary Care—A New Direction published in 2001 is put in place. The Budget 2006 allocation is welcome. We trust it is the beginning of an approach that will ensure the provision of adequately resourced primary care services for everyone.

The Budget and the Poor

espite the advances in employment and economic growth achieved over the last few years, the proportion of the population at risk of poverty remains large. Its sustained existence challenges many of the improvements of recent years.

The most up-to-date detailed data available on the nature and extent of poverty in Ireland comes from the 2003 EU-SILC results published last January. Its results showed that 22.7% of the Irish population is at risk of poverty. In financial terms this means that almost one in four of the population live with income equivalent to €199 a week for a single person n 2005 terms.

As it is sometimes easy to overlook the sheer scale of Ireland’s poverty problem it is useful to translate the poverty percentages into numbers of people. These poverty figures indicate that in 2003 (the last year for which figures are available) just over 900,000 people were at risk of poverty. Of these, approximately 225,000 were children, implying that 1 in every 4 Irish children lives in a household that is at risk of poverty.

The groups at highest risk of poverty are: those who are ill/disabled and those who are retired. In both these cases 1 in every 2 members are in this category. A large proportion of both these groups depends on social welfare payments and that fact underscores our earlier call to increase these payments in line with the NAPS. Similarly, 42% of the unemployed are also living in poverty. This is why the social welfare increases in Budget 2006 are so crucial.

Social Housing Crisis

reland urgently needs a comprehensive, integrated national housing policy. The need for such a policy is crystal clear given the challenges currently being faced in the provision of accommodation. While private housing output is one of the highest in the EU, Ireland’s social housing output is one of the lowest. Waiting lists persist while a quarter of all new houses built are second (i.e. holiday) homes. Even more significantly Ireland’s population, which reached the four million mark in the past year is set to exceed five million within the next fifteen years.

The National Economic and Social Council published a detailed study of housing in 2004. This report highlights the importance of social housing and advocates a target of 200,000 social housing units to be reached by 2012. This would increase the present supply (127,000 units) by 73,000 over an eight year period. This NESC recommendation is strongly supported by CORI Justice Commission.

The provision for social housing in Budget 2006 is far from adequate to achieve what is required in the coming year if this target is to be met by 2012. We believe this is a serious deficit. The challenges posed by the current social housing shortage will be increased dramatically in the coming decade as Ireland’s population expands at record pace. The resources currently available to the Exchequer should be used to provide an additional 10,000 social housing units every year between now and 2012.

Income Distribution

Our Submission Asked that the Budget :

• Provide a fair income distribution between people on different incomes. To achieve this the combined impact of the tax and social welfare packages should favour those on low incomes whether they depend on social welfare or are in low-paid employment.
• Increase the lowest social welfare rates by €17 a week for a single person and by €27 a week for a couple.
• Re-commit Government to benchmarking the lowest social welfare payments for single people at 30% of gross average industrial earnings (GAIE) by 2007.
• Increase child benefit substantially and do not tax it.
• Introduce a refundable tax credit for all children.
• Move towards individualisation of social welfare payments.
• Introduce a cost of disability allowance.
• Increase the weekly allowance for asylum seekers in ‘direct provision’ to €60 a week for an adult and €30 for a child.
• Develop a national programme, on an inter-departmental basis, to address fuel poverty. (This is of greater urgency because of substantial increases in the cost of electricity and fuel in the past three years)
• Abolish claw-back rules so that social welfare recipients will get the full value of the Budget increases.
• Update tax credits so as to keep the minimum wage out of the tax net.

The Budget :

• Provided Total Social Welfare improvements costing €1.12 billion in a full year.

• €14 (contributory) and €16 (non-contributory) per week increase for all Old Age and related pensions
• €17 per week increase for all on lower payment rate

• €10.80 per week in Old Age (Contributory), Retirement and Invalidity Pensions (66 and over); €9.30 per week in Old Age (Contributory) and Retirement Pensions (under 66)
• €10.60 per week for Old Age (Non-Contributory) and Blind Pension (over 66) and €12.10 per week for Invalidity Pension (under 66) and €11.30 for all other QAA payments

• €8.40 increase per month for 1st and 2nd children and €7.70 for third and subsequent children
• FIS thresholds increased by amounts ranging from €19 to €282 per week depending on family size

• €20 weekly income disregard in means assessment for single people and €40 for couples in the Carer’s Allowance Scheme
• €200 increase in the Respite Care Grant in respect of each care recipient
• €17 per week increase for recipients of Carer’s Benefit / Constant Attendance
• €3 million allocation for Family Support Services, €1.5 million for MABS; €1.4million for Comhairle to establish a personal advocacy service for people with disability.

Our Response :

We welcome the:

• Increases in personal rates as an important step towards enabling social welfare recipients to meet the actual cost of living. The increase is also a manifestation of Government’s commitment to meeting the NAPS 2007 target (to achieve a rate of €150 per week, in 2002 terms for the lowest social welfare rates)
• Increase of €26.40 a week (under 66) and €30.20 a week (over 66) for recipients of Carer’s Allowance and an increase of €200 in the Respite Care Grant in respect of each care recipient
• Increase of €17 in the minimum weekly rate of Maternity and Adoptive Benefit and the extra four weeks in Maternity Leave in 2006 with a further four weeks in 2007
• Increase of €5 to €14 a week in the National Fuel Scheme and €2 million funding to Sustainable Energy Ireland for installation of housing insulation in households experiencing fuel poverty
• Increase in the Back to School Clothing and Footwear allowance by €40 per child ; the income disregard of €50 for this entitlement and the additional funding of €2 million for School Meals Scheme• Increase in tax credits which resulted in those on the minimum wage being taken out of the tax net.

We regret the

• The failure to increase direct provision allowance to adult asylum seekers and their children
• The failure to sufficiently increase the rate of the National Fuel Scheme to keep pace with escalating fuel prices.

Taxation

Our Submission Asked that the Budget :

• Commit to increasing Ireland’s total tax take towards the EU average.
• Standard rate all discretionary tax expenditures.
• Abolish many of the current discretionary tax expenditures.
• Reduce tax breaks for top earners.
• Limit an individual’s overall pension fund to a maximum of €1.5m and limit the maximum annual contribution.
• Adjust tax credits so as to keep the minimum wage out of the tax net.
• Make tax credits refundable.
• Introduce a cost-benefit analysis system to monitor tax expenditures.
• Proceed with individualisation in the income tax system in a fair and equitable manner.
• Poverty-proof all budget tax packages to ensure that tax changes do not further widen the gap between those with low income and the better off.
• Introduce environmental taxes and move to ensure Ireland meets its commitments under the Kyoto agreement.
• Increase capital gains tax.
• Develop policies which allow taxation on wealth to be increased.
• Investigate the possibility of introducing a tax on currency transactions such as the Tobin Tax.
• Investigate the possibility of introducing a land-rent or site value tax.

The Budget:

INCOME TAX

• Employee Tax Credit increased by €220 to €1,490
• Personal Credits increased by €50 single and €100 married
• Tax exemption for people aged over 65 increased by €500 single and €1,000 married
• Standard Rate Tax band increased by €2,600 single, married one income and lone parent and €5,200 married two incomes
• Tax allowance in respect of Trade Union Subscriptions increased to €300
• Maximum level of rent paid for private rented accommodation on which tax relief can be claimed increased to €1,650 single and €3,300 married person under 55 and €3,300 and €6,600 over 55.
• Child-minding tax relief of €10,000 where individual minds up to three children in own home.
• Remittance basis of income tax to be discontinued.
• Employee PRSI annual ceiling increased to €46,600
• Employee PRSI weekly threshold increased to €300

PENSIONS

• Maximum allowable pension fund on retirement capped at €5m
• Maximum tax-free lump sum €1.25m
• Limit of €254,000 for contributions to personal pensions and PRSA’s

FARMER TAXATION

• Full exemption from stamp duty on transfer of land to young trained farmer extended until 2008
• Single Farm Payment to be recognised as a qualifying asset for the purposes of Capital Acquisitions Tax.
• Annual cap on the amount claimed on expenditure on farm pollution control measures increased to €50,000

CAPITAL ALLOWANCES & TAX INCENTIVES

• Urban Renewal, Rural Renewal, Town Renewal tax incentives schemes and special reliefs for hotels, holiday cottages, student accommodation, mulit-story car parks, third-level education buildings, sport injury clinics, park-and-ride facilities and general rental refurbishment scheme tax reliefs to be discontinued on phased basis by 2008.
• Tax relief for investment in childcare facilities, private hospitals and nursing homes to be continued
• Exemption of stallion and greyhound fees will be discontinued by 2008
• Extension of list of qualifying services in order to qualify as a private hospital eligible for capital allowances
• Current scheme of capital allowances for private hospitals extended
• New provisions provided for tax relief for park-and-ride facilities and living-over-the-shop schemes
• Limit of 50% of a persons income can be used in reliefs to reduce their tax bill
• Car value threshold for business cars increased to €23,000

VAT & EXCISES

• VAT registration thresholds for small businesses being increased to €27,500 in the case of services and €55,000 in the case of goods
• Excise Duty on kerosene for home heating reduced to €16 and LPG for home heating to €10 per 1,000 litres.
• Betting Duty reduced to 1% to be borne by the industry.
• Targeted excise relief over five years for biofuels
• VRT relief of 50% for vehicles capable of operating on biofuels

OTHER

• Deferral of CGT on disposal of chargeable asset to spouse will no longer apply

Work/Unemployment/Job Creation

Our Submission Asked that the Budget :

• Place an ongoing emphasis on preparing and enabling unemployed people to access jobs. This would involve providing additional resources to support:
• Increased numbers of places providing quality education and training, retraining and up-skilling.
• Expanded opportunities for unemployed people to gain work-place experience.
• Adequate numbers of places on programmes such as Community Employmen
• Maintain the number of active labour market programme (ALMP) places available to those who are long-term unemployed.
• Expand the programme to provide direct funding for community and voluntary organisations providing services which was initiated in Budget 2005.
• Reform and adequately resource the Social Economy programme to ensure it has a real social economy focus.
• Increase the education/training grants for participants in active labour market programmes.
• Resource life long learning.
• Recognise the right to work of asylum seekers.
• Provide resources to conduct a survey to discover the value of all unpaid work in the country (including community and voluntary work and work in the home).
• Allocate resources to address the youth unemployment problem.

The Budget :

• Increased the gross budget to the Department of Enterprise, Trade and Employment by €55.13m (4%) to €1.37bn and the National Training fund by €21m (6%) to €353.6m
• Increased the administration grant to Forfás by €3.1m (11%) to €31.03m; to IDA by €1.44m (4%) to €37.92m; to Enterprise Ireland by €880,000 (1%) to €93.74m.
• Allocated €158.23m in grants to industry through IDA and Enterprise Ireland.
• Increased the allocation to Science and Technology Development by €24.02m (11%) to €242.6m.
• Increased the grant to County Enterprise Development by €1.3m (4%) to €30.42m.
• Increased FÁS administration budget by €7.55m (6%) to €140.97m
• Increased FÁS training and integration supports by €6.57m (9%) to €75.91m. €66m of this is earmarked to enhance the employment of people with disabilities.
• Allocated FÁS a total of €316.32m from the National Training Fund.
• Allocated €384.08m to FÁS Employment Programmes. (No change from 2005)
• Increased the grant to the Competition Authority by €752,000 (15%) to €5.83m.
• Increased the grant to consumer affairs by €3.15m (76%) to €7.3m.
• Increased the allocation to Health and Safety by €4.5m (28%) to €20.6m.

Our Response :

• We welcome the increased allocation for people with disabilities which will now total €66m for programmes aimed at enhancing the employment of people with disabilities. In particular we welcome the €10m for the new Wage Subsidy Scheme which was launched in 2005 and which provides support for businesses and community/voluntary organisations employing people with disabilities.
• We welcome the increased funding to training and ask that there would be a particular focus on young unemployed.
• We welcome the increased spending on consumer affairs. €3m of this will fund the Interim Board of the new National Consumer Agency and will be spent, among other things, on consumer awareness, advocacy and targeted research.
• There should be no reduction in the number of active labour market places available (on programmes such as Community Employment and Job Initiative) to those who are long-term unemployed.
• As the conditions and supports for active labour market programmes are at a minimum level already any reduction in real terms would be totally unacceptable.
• We welcome the increase for health and safety.
• We look forward to the full budget for the Social Economy Programme being transferred to the Department of Community, Rural and Gaeltacht Affairs as planned.
• We are disappointed that Government has again refused to recognise the right to work of asylum seekers.

Public Services

Our Submission Asked that the Budget :

• Target funding strategies to ensure that far greater priority is given to providing an easy-access, affordable and high quality public transport system.
• Allocate sufficient resources to ensure that major public transport proposals contained in the Transport 21 Programme are initiated and progressed in 2006.
• Provide substantial additional resources for the development of library services throughout the country.
• Increase the provision of open-access information technology in public libraries and meet the commitment in the national agreement to “include everybody in the information society”.
• Introduce a system (e.g. a swipe card) that ensures people on low incomes can access information communications technology on an ongoing basis.
• Adopt further information technology programmes to increase the skills of school children, early school-leavers and the unemployed.
• Regulate the removal of public payphone services. This is particularly necessary for poor areas and rural areas where the revenue generated by a pay-phone can give a misleading interpretation of its significance in the community.
• Take initiatives to ensure equality of access across all public services.
• Increase the allocation for the local sports partnerships developed by the National Sports Council.

The Budget :

Transport

• Allocated €1.87bn for the current year for investment under the Transport Investment Framework (Transport 21).

Equality

• Increased the budget by €19.4m (19%) to €120.98m. Within this budget increased the grant to: (i) the Violence against Women Programme by €32,000 (3%) to €1.16m; (ii) the Gender Mainstreaming & Positive Action for women programme by €177,000 (3%) to €6.71m.; (iii) Childcare by €40m (23%) to €102.31m. (€18.8m of this extra is earmarked for the Equal Opportunities Childcare Programme).
• Increased the grant to Asylum Seekers by €14.8m (12%) to €139.97m. €5m of this is dedicated to specific integration initiatives aimed at new non-national communities.
• Increased the allocation to Disability by €256,000 (2%) to €11.59m.
• Increased the grant to the Legal Aid Board by €551,000 (3%) to €21.9m

Libraries

• Increased the grant to Local Authority Libraries by €58,000 (1%) to €12.32m.

Communications

• Provided €40m. for communications—mostly development of broadband.

Sport

• Increased the budget for the Sports Council by 19% to €40.9m.

Central Statistics Office

• Increased the allocation by €21.7m (39%) to €77.6m.

Irish Emigrants

• Increased support for Irish Emigrant Services by €3.73m (45%) to €12m.

Our Response :

• We welcome the 19% increase in the equality budget.
• We are very disappointed at the continued failure of Government to address the growing digital divide which sees poor people being excluded from access to ICT.
• We welcome the decision to allocate resources to specific integration initiatives aimed at non-national communities and strongly urge Government to develop and expand the resourcing of initiatives in this area that has crucial significance for Ireland's development in the years ahead.
• We welcome the capital investment programme announced for transport. We strongly urge Government to ensure that priority is given to developing public transport and to ensuring a fair regional distribution of this investment. Otherwise the unbalanced regional development that currently characterises Ireland will continue to be the norm.
• We welcome the 45% increase in support for the Irish Emigrant Services abroad.
• We warmly welcome the increased allocation to the CSO for the collection of statistics. Ireland needs effective data strategies in a range of areas particularly in the provision of national progress indicators and the measurement of social exclusion.
• We are disappointed at the very modest increase for libraries. Ireland needs a well-resourced, easily-accessible library service.
• We welcome the increased allocation towards the Irish Sports Council
• We strongly urge Government to extend the network of local sports partnerships from the current level of 16 and to provide increased funding for their work.

Community & Rural Development

Our Submission Asked that the Budget :

• Ensure the provision of basic infrastructure and services based more on equity and social justice, rather than on cost effectiveness.
• In this context, the Budget should take particular account of rural disadvantage.
• Ensure that decoupled payments are maintained as an ongoing basic income for all farmers in Ireland.
• Provide support for rural housing.
• Proivde additional resources for the development of rural public transport strategies and initiatives tailored to meet the needs of people in local communities.
• Support additional special outreach education programmes in rural areas, particularly those where no major third level colleges are located.
• Double the number of places on the rural social scheme and make it available to people without herd numbers.
• Support policies that encourage alternative farm enterprises through the promotion of quality (including organic) food production and processing.
• Reverse the trend of centralising services away from local communities in areas such as healthcare, education, post offices, etc.
• Support programmes to create employment for part-time farmers with a view to effectively targeting the needs of smaller farmers.

The Budget :

• Increased the overall budget to the Department of Community, Rural and Gaeltacht Affairs by €42.4m (12%) to €396.3m. Within this budget increased the allocation to Rural Affairs by 37% to €105.25m.
• Made no change in the 5m euro budget for the Community Services Programme Increased the following:
• Grants for Community and Voluntary Services by €3m (9%) to €37.134m.
• Local Development/Social Inclusion measures by €1.15m (3%) to €46.85m
• Programme for Peace and Reconciliation by €711,000 (3%) to €23.45m
• Drugs Initiative/Young Peoples Facilities and Services by €2.53m (8%) to €34.03m.
• CLAR by €250,000 (2%) €13.95m.
• RAPID by €1.33m to €10.17m.
• Western Development Commission by €54,000 (3%) to €1.9m
• Rural Development Schemes by €2.53m (21%) to €14.73m.
• Rural Social Scheme by €24.32m to €36.32m.
  
• Grant to Waterways Ireland by €1.48m (4%) to €34.7m.
• Increased the budget for the Rural Environment Protection Scheme by €52m (19%) to €323m. (Department of Agriculture & Food vote)
• Increased the Rural Transport Initiative by €500,000 to €5m. (Department of Transport vote).

Our Response :

• We welcome the increased allocation for the Rural Social Scheme which will mean the numbers participating in this programme will increase from 1,900 to 2,500 in 2006.
• We welcome the increased allocation for the Rural Environment Protection Scheme.
• We welcome the increased allocation for the Rural Transport Initiative and trust that this will allow for the full resourcing of existing rural transport schemes as well as for the roll-out of new schemes.
• The increased funding for RAPID should ensure that close to €20m will be spent on this programme in 2006, the balance being made up of matching funds from other Government Departments and Local Authorities.
• We are concerned that the allocation for the Drugs Initiative is not adequate to meet the requirements of Local and Regional Drugs Task Forces and the other agencies involved in the challenging collaborative effort to address this key problem facing Irish society.
• We again point to the need for a coherent, comprehensive and adequate funding programme to resource community and voluntary organisations that play a major role in community, local, rural and urban development.

Rural development policy should be directed at securing the existence of substantial numbers of viable
communities in all parts of rural Ireland where every person would have meaningful work, adequate
income and ocial services and where infrastructure needed for sustainable development would be in place.

Environment

Our Submission Asked that the Budget :

• Allocate the necessary resources to achieve waste reduction targets by implementing the relevant sections of the Waste Management Act.
• Allocate substantial additional resources to develop and reward recycling.
• Provide additional resources to ensure that water pollution is reduced.
• Undertake to review the water pollution acts so as to increase the penalties associated with water pollution. (It remains a concern that over 30% of Ireland’s river channels are classified as polluted to some extent).
• Reverse the decision to abandon carbon taxation and introduce a coherent series of initiatives aimed at reducing dependence on oil, gas, coal and other fossil fuels.
• Resource the development of ‘satellite’ national accounts that include the costs of items such as environmental damage and resource consumption, and the value of a range of traditionally ‘uncounted’ items such as unpaid work.
• Introduce public purchasing policies that encourage contractors to adopt sustainable practices.
• Target funding strategies in the transport area to ensure far greater priority is given to public transport initiatives.
• Provide substantial additional resources for the development of library services throughout the country.

The Budget :

• Increased the grant to the Local Government Fund by €30m (6%) to €518.58m.
• Increased the grant to non-national roads by €600,000 (1%) to €51.03m.
• Increased budget for Community and Social Inclusion in Local authorities by €102,000 (2%) to €4.213m.
• Allocated €15.005m to disability services. (no change from 2005)
• Increased the allocation to the Environmental Protection Agency by €1.85m (13%) to €15.67m.
• Increased the grant to the Tidy Towns Competition by €4,000 (3%) to €154.000.
• Allocatd €20m for 2006 to The National Treasury Management Agency for a multi-annual fund for the purchase of Carbon Credits
• Increased the allocation to Climate Change Funding by €54,000 (3%) to €2.204m.
• Increased the allocation to the National Parks and Wild Life Services by €359,000 (1%) to €35.23m.
• Projected an increase of €1m (8%) income from the levy on plastic bags to €13m.
• Provided €2m. to Sustainable Energy Ireland for the installation of insulation in households experiencing fuel poverty.
• Introduced an initial target of 2% of the fuel market to be taken up by biofuels by 2008, through a five-year scheme of targeted excise relief.
• Announced the allocation of €65m. for several innovative grant schemes relating to biofuels etc.

Our Response :

• We welcome the support for the production of bio-fuels and renewable energy sources of heat and power.
• We welcome the increased allocation to the Environmental Protection Agency but note that this allocation merely restores the budget to the 2004 level after the reduction in the 2005 budget.
• We regret the reduction in the allocation to water and sewerage services. The completion of large scale waste water projects in some of the major cities gives Government an opportunity to address the issue of water pollution in many other parts of the country.
• We welcome the supports for the installation of insulation in households experiencing fuel poverty.
• We note the allocation for Carbon credits and regret that more action is not being taken to reduce CO2 emissions so that Ireland will meet its Kyoto targets.

“There is a need to bring home the uncomfortable truth that the model of development that has revailed or so long has been fruitful
or the few but flawed for the many…The world today, acing the twin hallenges of poverty and pollution, needs to usher in a reason
of transformation nd stewardship— season in which we make a long overdue investment in a secure future.”

Kofi Annan

Housing and Accommodation

Our Submission Asked that the Budget :

• Acknowledge that everyone has a right to appropriate accommodation and develop policy from this perspective.
• Acknowledge that a housing crisis exists.
• Set a target of reducing the time spent on waiting lists to a maximum of 6 months by 2008.
• Provide the resources to local authorities and to the voluntary/non-profit housing sector to make substantial progress towards reaching this target.
• Allocate resources so that the NESC social housing target can be met.
• Allocate sufficient resources to the Rental Accommodation Scheme (RAS). Provide sufficient resources to eliminate homelessness in the coming year.
• Provide sufficient resources to the rent supplement programme and to the housing support programme to ensure that both programmes are adequate to meet current needs.
• Provide new resources for the security and management of local authority housing.
• Give a special focus to tackling issues concerning accommodation for refugees and asylum seekers.
• Provide the resources required to ensure implementation of the Travellers Accommodation programme.
• Resource the establishment of a National Housing Authority as proposed in the National Economic and Social Forum’s report on social and affordable housing and accommodation.

The Budget :

• Increased the allocation to Local Authority and Social Housing Programmes by €54m (10%) to €1.37bn.
  
• Provided for:
  
  • start 6,000 new local authority homes under the main social housing programme
  • continue to develop and support the voluntary and co-operative housing sector
  • continue focus on regeneration to improve housing quality
  • delivery of 3,000 units of affordable housing
• Increased the allocation to Private Housing Grants and Subsidies by €321,000 (1%) to €51.656m.
  
• Allocated a further €19m (from the Department of Social and Family Affairs) to the Rental Accommodation Scheme (RAS) under which local authorities will, over a four-year period, progressively assume responsibility for accommodating long-term recipients of social welfare rent assistance.
  
• Increased the grant to Task Force on Special Housing Aid for the Elderly by €3.06m (26%) to €15.01m.
  
• Increased the grant to communal facilities in voluntary housing schemes by €313,000 (15%) to €2.45m
  
• Increased tax relief for persons living in private rented accommodation by 10 per cent to assist those faced with increased rental costs.

Our Response :

• We are very disappointed that the increased allocation for the delivery of social housing is only 5% up on last year. Ireland has a social housing crisis with more than 48,000 households on waiting lists.
• The National Economic and Social Council (NESC) in its recent report on housing strategy has concluded that a net increase of 73,000 social housing units (bringing the total provision to 200,000 units) will be required by 2012 if this housing crisis is to be adequately addressed.
• The provision on social housing falls substantially short of what is required in 2006 to reach the target set by the NESC.
• The Government estimates that 12,000 affordable houses will be built in the 2005-2007 period.
• We welcome the development of the Rental Accommodation Scheme (RAS). If implemented on schedule it should bring welcome relief to a substantial number of households who have been depending on supplementary welfare to meet their rental costs for more than 18 months as well as securing the standard of accommodation available to people in this category.
• We welcome the increased grant to Task Force on Special Housing Aid for the Elderly and the grant to communal facilities in voluntary housing schemes.
• We welcome the increased tax relief for persons living in private rented accommodation.
• There are more than 48,000 households on waiting lists in Ireland.

Education

Our Submission Asked that the Budget :

• Prioritise funding for Primary education and family based pre school
• Provide early start programmes in all disadvantaged communities. This means extending the initiative outside disadvantaged areas to communities within which there are marked pockets of disadvantage.
• Introduce a Basic Educational Allowance for full-time and part-time education for each person between ages 18 and 40 who does not proceed to third level from school. The value of this allowance could be the equivalent of per capita State expenditure on three years of third level education.
• Extend time frame for Even Break initiative to a minimum of seven years, with a review process every three years.
• Extend early start initiatives beyond school year framework to an all year support initiative anchored in the host community, with especial links to family units.
• Research PTR allocations in all Primary and Post Primary schools with a view to ensuring equity of provision.
• Exchequer funded pre-school initiatives should include ongoing accredited training for providers and should include ongoing evaluation of the outcomes of these initiatives for children and their families.
• Extend current two year timeframe and greater flexibility for completion of modular Leaving Certificate Applied to facilitate certain workers and parents.

The Budget :

• Increased the gross budget by €551.4m (8%) to €7.76bn.
  
• Increased the pay & pensions allocation by €367.6m (7%) to €5.42bn.
  
• Increased the transport services by €35.5m (30%) to €152m.
  
• Increased the in career development of teachers by €4m (18%) to €26.85m.
  
• Maintained the building grants to first and second level schools at €444m.
  
• Increased the allocation for special needs assistants in national schools by €14.44m (10%) to €158.65m.
  
• Increased the capitation grant to primary schools by €11.88m. (€18 per pupil) and to post primary pupils by €12 to €298.
  
• Increased the grants to secondary schools by €32.24m to €101.22m.
  
• Increased the support services grant by €6 per pupil in primary and €4 in post primary schools.
  
• Increased the equalisation funding for voluntary secondary schools by €10 per pupil.
  
• Increased the core funding for universities and institutes of technology by €80m.
  
• Increased research and development activities by €11.73m (17%) to €81m.
  
• Increased the schools information and communications grant by €10.86m (177%) to €17m.
  
• Increased student support at third level by €19.43m (9%) to €228.35m..
  
• Committed €1.2bn. Over 5 years to the Strategic Innovation Fund for 3rd level.

Our Response :

• While the increased allocation for education in recent years is most welcome we continue to be disappointed at the inadequate overall allocation for first and second level education.
• We welcome the increase of 500 teachers over next two years to reduce class size in primary schools.
• We welcome the 30% increase for transport services. Given recent experience these services must be modernised as soon as possible.
• We welcome the increase in capitation grants at both first and second level.
• We are very disappointed at the small increase for the National Education Welfare Board (only €312,000). An increase of €6.1 million was sought for this developing service. Ireland has a serious problem with young people dropping out of the formal education system.
• The NEWB has the potential, if resourced adequately, to improve the lives of the most vulnerable children and teenagers of school-going age by ensuring they attend school regularly or receive a minimum education and training. The short-term savings made by providing such a small increase is a false economy in the longer term.
• Equally disappointing was the failure to increase the allocation for special initiatives in adult education.
• Ireland has a serious adult literacy problem. It also has a high level of voluntary effort being put into addressing this issue. The failure to adequately resource adult literacy work is depressing and is simply storing up problems for the future.
• More transparency in the Budget allocation for adult and further education is required.
• We welcome the Strategic Innovation Fund for 3rd level.

Healthcare

Our Submission Asked that the Budget :

• Recognise the considerable health inequalities present within the Irish healthcare system and provide sufficient resources to tackle them.
• Give far greater priority to community care and restructure the healthcare budget accordingly.
• Resource and implement targets on health status within the National Anti-Poverty Strategy.
• Increase the percentage of the health budget allocated to health promotion and education in partnership with all relevant stakeholders.
• Provide the childcare services with the additional resources necessary to effectively implement the Child Care Act.
• Resource the development of nursing care of elderly people in their own community on the model of the hospice care programme.
• Provide additional respite care for elderly people and people with disabilities.
• Resource the development of mental health services, recognising that this will play a key factor in the health status of the population.
• Facilitate and fund a campaign to give greater attention to the issue of suicide in Irish society. In particular, focus resources on educating young people.
• Raise eligibility level for the medical card.
• Adequately resource the Local and Regional Drugs Task Forces.

The Budget :

• Increased the allocation to the overall Healthcare budget by €700m (6%) to €12.64bn.
  
• Allocated €558m to capital expenditure.
  
• Increased the allocation to the medical card services scheme by €127.56m (9%) to €1.526bn.
  
• Allocated an additional caring package of €150m in one full year for older people.
  
• Increased the allocation to the National Treatment Purchase Fund by €14.64m (23%) to €78.64m.
  
• Allocated an additional €100m to Disability and Mental Health Services.
  
• Allocated an additional €16m to Primary Care Services.
  
• Provided €60m for new units in the acute and non-acute services.
  
• Allocated an additional €9m for Medical Education and Training to fund increased places in training schools for doctors, nurses and therapists.
  
• Allocated an additional €8m to Child Welfare and Protection.
  
• Allocated an additional €2m to the implementation of the National Traveller Health Strategy.
  
• Increased A&E charges by €5 to €60.
  
• Increased the charges on private beds by 10%.
  
• Allocated an additional €9m towards National Cancer Strategy.
  
• Provided an additional €4.78m to improve services for people with cystic fibrosis.
  
• Increased the rate of Respite Care Grant to €1,200.

Our Response :

• We welcome the increased allocation for primary care. This allocation will provide for a full-year investment of €28.5m in 2007. This should enable the HSE to appoint approximately 300 additional professionals to secure 75-100 primary care teams by the end of 2006.
• The movement towards establishing primary care teams focused on delivering services at a community level marks a major breakthrough that CORI has argued for over several years. It marks a welcome new beginning and should contribute to delivering improved and integrated primary care services in the community.
• We welcome the additional funding to support new home care packages, home helps, day care support, palliative care and the improvement in nursing home subventions. This funding is important in supporting the development of community care as it enables the recipients to live in their local community.
• We welcome the increased allocation for disability services. In this context we are glad to see the additional allocation for services for persons with intellectual disability, autism, physical or sensory disabilities and mental health services. The focus on multi-disciplinary support services in these areas is most welcome.
• We welcome the allocation to fund the National Traveller Health Strategy.
• We welcome the allocation of €8m to fund the implementation of outstanding sections of the Children’s Act, 2001.
• We welcome the increase of €3m for drugs and HIV services. However, the Drugs Task Force has not been adequately resourced.

Social Welfare: Social Insurance increases January 2006

Increases in Maximum Weekly Rates of Health Allowances from January 2006

SOCIAL WELFARE: Social Assistance increases January 2006

Increase in Monthly Rates of Child Benefit from April 2006

Pathways to the Future

Ireland’s population is projected to grow to 4.5 million by 2011 and to 5.5 million by 2030 from its current level of just over 4 million. In effect this means that Ireland will see the equivalent of the present Greater Dublin area added to the country within 25 years. This highlights the scale of the challenge facing Ireland in the coming years. It also highlights the need to take the window of opportunity currently available to address Ireland’s infrastructure and social provision deficits.

As Ireland negotiates this new reality it faces a number of challenges. In the context of building a society characterised by fairness and wellbeing two of these challenges stand out:

• Firstly, there is the challenge of improving people's sense of wellbeing. Growing incomes have not led directly to increased wellbeing for all those who are better off. In fact the growing competitiveness and individualism in society have made some people unhappy.
• Secondly, there are many people who have benefited little from the economic growth of recent years and who are at risk of poverty and exclusion for a variety of reasons.

Having a guiding vision of a fair society that promotes wellbeing is very important if such a society is to emerge.

Sustainable pathways are required to secure fairness and wellbeing for all in a land that now has more than sufficient resources to secure both.

Most Irish people would like to see fairness and wellbeing as core characteristics of Irish society. Having a guiding vision of a fair society that promotes wellbeing is very important if such a society is to emerge.

If such a society is to be attained it has Budgetary implications. In effect it means that Government decisions must give priority

• to providing the infrastructure and social provision required and
• to taking the necessary measures to secure societal cohesion as we become a very diverse and multicultural society.

The good news is that Ireland has, and is likely to continue to have, sufficient resources to develop such a society. We look forward to Budgets in the coming years taking the necessary steps to secure such a future.

Other Justice Commission Publications

The following documents are available for purchase from the Justice Commission Office:

Securing Fairness and Wellbeing in a Land of Plenty (September 2005)
Policy Briefing on Taxation - (November 2005)
Policy Briefing on Housing
A Fairer Tax System for a Fairer Ireland (September 2004)