DUBLIN, Ireland: Taoiseach Micheál Martin has indicated that Budget 2026 will include a new child poverty measure, likely resembling a second tier of child benefit.

Speaking at a Child Poverty Summit at Dublin's Aviva Stadium this week, Martin said the government is committed to reducing child poverty and is working on a plan to strengthen supports for vulnerable families.

"I'm working on that," he told reporters when asked if the Budget would introduce a second tier of child benefit. "I had discussions last evening with the Minister for Social Protection and his officials. We will do something on that or equivalent to that."

Martin acknowledged that implementing a new system would be complex, particularly given existing supports. "We don't want anyone to lose out," he said. "There's a set of existing payments that are beneficial to children and vulnerable families, so there is a bit of work to be done in terms of devising a new system. But to all intents and purposes, that's the kind of direction we want to go down."

The Economic and Social Research Institute (ESRI) recently concluded that a second tier of means-tested child benefit would be the most cost-effective option for reducing child poverty. Such a scheme would target support at low-income households while preserving the universality of the existing child benefit payment.

Martin emphasised that tackling child poverty would be a central focus of the forthcoming Budget. "The key objective is to reduce child poverty over the next number of years," he said. "The first manifestation of our efforts there will be the forthcoming Budget. I've had meetings with ministers already, emphasising the need to prioritise the reduction of child poverty."

The summit, attended by service providers, state agencies, and NGOs, comes days after the Cabinet approved a new national target: cutting child poverty to three percent by the end of the decade.

Martin said the target would guide government policy and investment. "This goal will ensure resources are focused on families and children who need it the most," he noted.

According to the Central Statistics Office (CSO), 8.5 percent of children were living in consistent poverty in 2024, meaning they experienced both low income and enforced deprivation. The government has described this level as unacceptable and pledged to make reducing it a priority across departments.

While details of the Budget package are still being finalised, Martin's comments confirm that some form of enhanced child benefit will be central to the government's strategy. Officials are now weighing whether to introduce a formal second tier or an equivalent measure to boost support for the most vulnerable.