A/HRC/20/25 ratification of the Convention on the Rights of Persons with Disabilities (A/HRC/WG.6/12/IRL/1, para. 128). The Special Rapporteur reiterates her recommendation to Ireland to ratify these and remaining human rights treaties. She welcomes the Government’s ongoing development of an implementation plan for the National Disability Strategy and encourages it to finalize this as soon as possible. 95. Since the Special Rapporteur’s visit, the Government has decided to amalgamate the Irish Human Rights Commission and the Equality Authority into a single entity. While the effects of the restructuring have yet to unfold, the Special Rapporteur reiterates that the merger of those bodies must be accompanied by measures to ensure that the independence and active engagement of the body is maintained, particularly with respect to the appointment of Commissioners and the recruitment of staff, and the budgetary resources are increased to pre-budgetary adjustment levels. B. 1. Impact of budgetary adjustments Taxation 96. One of the Special Rapporteur’s overarching recommendations was that the State reevaluate the proposed budgetary adjustments and adopt, in particular, 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. In particular, the Special Rapporteur urged the Government to review the Universal Social Charge (USC) and consider the reduction of some tax benefits. 97. The Special Rapporteur notes positively that Budget 2012 raises considerably the threshold for payment of the USC. This adjustment will ensure that those experiencing the most serious financial difficulties will not be further disadvantaged by the imposition of the USC. However, she notes with concern that the budget also provides for an increase in the Value Added Tax, from 21 per cent to 23 per cent. Such taxes are regressive, representing a considerably larger burden for lower income households. 2. Participation of civil society 98. A second central recommendation of the Special Rapporteur was that the Government undertake a human rights review of the budget and recovery plan to ensure its compliance with the international human rights obligations of Ireland, incorporating meaningful and effective participation of civil society and members of the public. 99. The Special Rapporteur notes the widespread public consultation facilitated by the Government in the lead-up to the February 2011 universal periodic review (A/HRC/WG.6/12/IRL/1, para. 3). Civil society organizations have reported an improvement in transparency and participation of the budget process. However, continued cuts in funding to community and voluntary organizations, in some cases by up to 100 per cent, suggest that civil society concerns have not been meaningfully incorporated into budgetary policy. 100. No apparent progress has been made with respect to implementing human rights impact assessments for budgetary adjustment policies. Furthermore, despite the Special Rapporteur’s recommendation that the new National Employment and Entitlements Service be designed and operate with a human rights perspective, information received indicates that initial planning documents fail to mainstream human rights concerns. 19