Reduce the higher rate of €187 to make both payments the same at €150 per child to save €82m. Cut all benefit but reduce the higher rate by more than the lower to save almost €200m. Do a straight cut to both rates to save €150m. Drastically reduce child benefit as well as eliminating the gap between both payments to save €275m. Means-test the payment, so it only goes to those on low and middle incomes.