Kieran O'Donnell (Limerick East, Fine Gael)

Does the universal social charge relate exclusively to the income and health levies being combined, or will it encompass all PRSI payments? The Minister for Health and Children says the charge is revenue neutral. Will the tax be progressive or will the lower paid be charged a greater percentage of their incomes than higher earners?

The Minister says all taxpayers will suffer an equal hit. However, people earning approximately €16,000 will be coming into the tax net for the first time since 2006. They will also be liable for the universal social charge. How will revenue from the charge be used? The health levy was originally introduced for health use but I am not certain it was ever used for that purpose.

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