A/HRC/17/34/Add.2 of society. Reductions in public expenditure affect the poorest and most vulnerable with the most severity, whereas some increase in taxation rates could place the burden on those who are better equipped to cope. It is critically important that Ireland adopt taxation policies that adequately reflect the need to harness all available resources towards the fulfilment of its economic, social and cultural rights obligations, while avoiding measures that might further endanger the enjoyment of human rights by those most at risk. By increasing its tax take, Ireland would decrease the need for cuts to public services and social protection, and thereby help to protect the most vulnerable from further damage. 25. Taxation reform that comes in the form of cuts, exemptions and waivers may also disproportionately benefit the wealthier segments of society, and discriminate against those living in poverty. In this respect, the independent expert welcomes some of the policy commitments in the PGNR that would ensure progressive taxation.20 26. The independent expert welcomes the efforts of the new Government to seek a reduction of the interest rate of the EU/IMF loan. A reduction in the interest rate would increase the funds available to Ireland to protect those most in need. The independent expert reminds member States of the European Union that, according to their obligations under the International Covenant on Economic, Social and Cultural Rights, they must do everything possible to ensure that their lending policies do not have a detrimental impact on the enjoyment of the Covenant’s rights by those living in poverty in the concerned country.21 She calls on members of the European Union to seriously consider acceding to Ireland’s request for a reduction in the interest rate. B. Ensuring minimum essential levels of economic, social and cultural rights 27. As a State party to the International Covenant on Economic, Social and Cultural Rights, Ireland has an immediate minimum core obligation to ensure the satisfaction of, at the very least, minimum essential levels of all economic, social and cultural rights.22 28. This principle obliges Ireland to ensure that any programmes or policies which are integral to delivering essential services (e.g. health care and social assistance) are protected, to the greatest extent possible, from reduced expenditure. In this context, reductions to disability services, community and voluntary services, and Traveller supports, as well as cuts to social protection, all have the potential to impede the delivery of essential services to the most vulnerable. 29. Even during times of severe resource constraints, Ireland must demonstrate that every effort has been made to use all resources that are at its disposal, in an effort to satisfy, as matter of priority, minimum essential levels of human rights.23 C. Avoiding deliberately retrogressive measures 30. Deliberately retrogressive measures that affect the level of enjoyment of economic, social and cultural rights are, prima facie, a violation of the Covenant.24 In this context, the 20 21 22 23 24 8 PGNR, p. 16. See for example, CESCR general comment No. 14, para. 39. CESCR, general comment No. 3, para. 10. E/C.12/2007/1, paras. 4 and 6; see also CESCR, general comments No. 3, para.12; No. 12, para. 28; and No. 14, para. 18. See for example, CESCR, general comments No. 3, para. 9; and No. 4, para.11.