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Tax and Social WelfareThe Adequacy of Social Welfare Payments for a DignifiedRetirementThe Council welcomes the commitment in the Programme forGovernment (2002) to raise the lowest pension rate to at least €200by 2007, and to introduce a personal pension entitlement forpensioner spouses currently in receipt of the Qualified Adult Allowanceat the level of a full non-contributory pension. It recommendsthat the position of people dependent on state pensions relative toaverage living standards should be kept under active review.Household Strategies and Social Welfare PaymentsThe social welfare code needs to harmonise more with labourmarket developments and with progress in individualising the taxcode. The Council recommends that more rapid progress be made inensuring that the social welfare code facilitates the choice ofcouples to make separate and independent claims. It suggests thatconsideration be given to abolition of the ‘limitation rule’, toremove the normative assumption of a household breadwinnerunderlying the current code. The Council also suggests thatconsideration be given to allowing those seeking part-timeemployment, because of caring responsibilities in the home, toregister as seeking work. The ability of people to build up creditswithin the insurance system—on foot of different types of sociallyvaluable participation made within the home (as carers, as assistingin a family business including a farm, etc.)—should be explored.Ending Child PovertyThere is mounting international evidence that a dynamic,knowledge-based society is putting a growing premium on thequality of childhood, and that a society which does not accord highpriority to tackling child poverty is, by omission, perpetuatingmajor social inequality. In the light of this evidence, the Councilrecommends that government should pursue with even greatervigour its goal of eliminating child poverty from Irish society.The Council welcomes the substantial increases in Child Benefit,which provides a significant degree of horizontal equity and has a339