Social Protection Minister, Joan Bruton, has hinted that taxing child benefit is the fairest way to make reforms to the payment.
An expert group commissioned by the government has recommended that a two tier system be put in place or that the payments be taxed.
The Mangan Report will be brought to the Cabinet for discussion on Tuesday which proposes changes the allowance that 600,000 families are in receipt of.
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Joan Burton says universal payments will remain but it is likely the payments will be taxed: