The Economic and Social Research Institute (ESRI) published a report on “The effect of child-related benefits on child poverty and deprivation in Ireland” on June 11, 2025.
This research is concerned with children with families and investigates the effect on child poverty of the existing tax-benefit system, accounting for many in-kind benefits; analysis includes consideration of the At Risk of Poverty rate, the deprivation rate and the consistent poverty rate. The main finding of the research is that current child-related supports—Child Benefit, Working Families Payment, free schoolbooks, and meals—lower the at‑risk‑of‑poverty (AROP) rate for children from ~24 % to 13.9 % (about 165,000 children). The research also explores ways to further reduce child poverty. A proposed second tier of means-tested Child Benefit emerges as the most cost-effective option, reducing the child AROP rate by 4.6 percentage points (lifting 55,000 children out of income poverty) and consistent poverty by 2.1 percentage points (lifting 25,000 children out of consistent poverty)—at an annual cost of approximately €772 million.
The report is available to download here