Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

I concur with what has been said. One always encounters this problem when a cut-off point applies to taxation at a lower rate.

I would like to return to the issue of the surcharge for the self-employed. I ask the Chair to facilitate some to-and-fro on the questions because that is the best way of dealing with this matter. At present, a self-employed person over the age of 70 with an income in excess of €100,000 pays the universal social charge at a rate of 10% on his or her income above €100,000. Is that correct?