Children's Minister Frances Fitzgerald has today warned that no decisions have been made yet by Government on changes to child benefit.

Social Protection Minister Joan Burton confirmed at the weekend that she wants to tax child benefit for parents who earn more than €100,000.

Minister Frances Fitzgerald agreed that universal child benefit will have to be looked at, but only after a report from an advisory group set up to examine the issue.

What we have to do is examine this report, see what the recommendations are, and examiner any decisions in light of that report and in light of the financial situation

the universality of child benefit has always been extremely important.

In a new situation, where our finances are under so much pressure, it's important to examine it, but I wouldn't pre-determine the outcome.