Taoiseach Micheál Martin has clarified that while a specific second-tier child benefit payment will not feature in next month’s budget, “measures that are more or less equivalent” will be introduced to support low-income families.

The clarification follows apparent confusion after Social Protection Minister Dara Calleary stated yesterday that the payment would not be included in Budget 2026, seemingly contradicting Mr Martin’s earlier suggestion this week that such a payment would feature.
Speaking at the Fianna Fáil think-in in Cork, the Taoiseach explained that discussions with Minister Calleary confirmed support would be provided for low-income families, but not through a new payment structure. “They’re saying they’re not ready for a new payment structure this term, but that they will have measures that are more or less equivalent to a second child benefit tier for those on the lowest incomes,” he said.
The second-tier child benefit, included in the programme for government, would provide additional payments to low-income families beyond the universal child benefit. A recent Economic and Social Research Institute report estimated such a payment would cost approximately €772 million but “could lift more than 50,000 children out of poverty.”
Mr Martin indicated the support may be delivered through existing child support payments and other budget measures, citing “administrative complexity” as the reason for avoiding a specific new payment system. “If you were to bring it in baldly, thousands of people could lose out inadvertently. So you don’t want to rush something which would have negative consequences,” he explained.
The Taoiseach also confirmed there would be no general cost-of-living package, with any measures being targeted instead. “We have to target resources to those for whom the cost of living impact will be the most severe,” he said, ruling out specific plans to address grocery costs despite food prices rising 5% over the past year according to EU inflation data.
The Government is considering a Deis Plus programme for schools alongside other measures to address cost-of-living pressures.