A second category of eligibility would benefit more kids, according to a study of payment increases done by the Economic and Social Research Institute (ESRI). It was discovered that a second rate of the payment would assist over 100,000 households and cost €700 million annually.

Dr. Barra Roantree, the report's principal author, said that a second rate of child benefit would guarantee the protection of the nation's poorest children.

Reducing child poverty has been emphasised as a political goal by both this government and other opposition parties.

“What we're trying to show is here is a way you can go about doing it and go about doing it in a way that doesn't miss certain groups of children.”

The Taoiseach stated as much earlier this year when he established a new section in his department, "They have declared it is their objective to genuinely abolish child poverty.”

“What we've suggested is that you could achieve it using a model like this. The structure of the existing system requires that you do it through child benefits, which is incredibly expensive because you're providing it to all children, as opposed to doing it this way, which can be targeted to those children who are living in poverty.”