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Table 8 Structure of reforms 2008-2013

From: Using the EU-SILC to model the impact of the economic crisis on inequality

Year

Main structural changes

2008

Increase in social welfare payments above CPI

Increases in limits for mortgage interest

2009

Introduction of a Pension Levy for Public Servants

Social Welfare rates increased (ahead of CPI)

Halving of Child Care Supplement

Introduction of an income levy

Increase in the standard rate bands

Minor Adjustments to mortgage interest relief

2009 Suppl.

Reduction in Social Welfare rates for the young unemployed

Reduction in the duration of mortgage interest to 7 years

Doubling rates of income levy and adjust bands

Doubling rates of health levy and adjust bands

Raise PRSI ceiling

2010

Cessation of the Child Care Supplement

Reduction in Child Benefits

Reduction of Public Servant Pay

Reduction in working age social welfare benefits

2011

Second homes tax Reduction in Child Benefits

Reduction in working age social welfare benefits

Reduction in pay of new entrants to the public service

Reduction in public service pensions

Replacement of income and health levy with the Universal Social Charge, which has a broader base

Reduction of bands and credits by 10%

Removal of ceiling for PRSI for contributions

Restriction of relief for PRSI for pension contributions

2011 Jobs initiative

Reduced Employer’s PRSI

2012

Change to Mortgage Interest Relief deduction rate

Change to the exemption level for the Universal Social Charge

Introduction of a Household Charge (Flat rate property tax)

Changes to rates of child benefit

Ending of lone parent half payment for period of entry to labour market

2013

Reduction in Child Benefits

Household Property Tax

Some Changes to Benefits