ICESCR concluding observations 2025, paragraph 19
Plain English recommendation
Government should:
(a) Use fairer and more efficient tax policies by ending the freeze on income tax thresholds that started in 2022. Government should also review how much of its money comes from taxes on companies, capital gains, inheritance and property to ensure it is properly considering where it can draw taxes from. This could help increase overall tax income and give government more money to achieve economic, social and cultural rights;
(b) Review how its tax and spending policies affect economic, social and cultural rights, especially across disadvantaged groups. This review should involve consultation;
(c) Spend more money on food programs, social security, housing, healthcare, education, job services, and other areas that support rights in the International Covenant on Economic, Social and Cultural Rights (ICESCR).
Original UN recommendation
The Committee recommends that the State Party:
(a) Adopt a more efficient, progressive and socially just fiscal policy by ending the income tax thresholds freeze introduced in 2022 and by reviewing the share of corporate, capital gains, inheritance and property taxes in total State revenue to broaden the tax base and fiscal space for realizing economic, social and cultural rights;
(b) Assess the impact of fiscal policy on economic, social and cultural rights, including its distributional effects on disadvantaged groups, in consultation with social partners;
(c) Increase the budget allocated to food programmes, social security, housing, health, education, employment services and other areas related to Covenant rights.
Date of UN examination
12/03/2025
Original UN document
Download the original ICESCR concluding observations 2025 on the UN website.
Last updated on 21/08/2025