Catherine Murphy (Kildare North, Independent)

One of the main questions I was asked on doorsteps during the general election was what exactly this charge is for. While most people do not like paying taxes, they accept tax has to be collected for the day-to-day running of the State and to fund health, education and local authority services. However, they expect their taxes to be used in a way that achieves value for money. Most people are also broadly aware of the purpose of pay related social insurance, although that is a diminishing benefit in terms of dental treatment and other supports.

They see the universal social charge as a penalty for wrongdoing that is being applied to the wrong people. Not only do they see it as deeply unfair but they are aware that individuals on large incomes gain from the measure as opposed to those on low and moderate incomes. One individual pointed out to me that while the first €4,000 is exempt, anyone who earns even a marginal sum above that level will incur a total liability. How can that be seen to be fair?

This charge was imposed in budget 2010 but its full impact was only felt when it was withdrawn from wages and salaries in January 2011. It caused frustration and hurt among ordinary families who were struggling to pay their mortgages and juggling competing demands such as buying food or heating their houses. Those who are also struggling to keep their children in college wonder what it is all about when they see their offspring emigrating.

If we are to impose taxes, they should be fair. As a flat tax, this charge disproportionately affects those on low to middle incomes. This is not a charge; it is a deeply unfair tax. The absence of consequences for those who have caused the problem, the golden handshakes that were given to many of those who departed important positions in disgrace and the fact that nobody has been sent to jail are further reasons for the resistance to this tax. People believe the rule is that tax is only for little people. They want a fair tax system and they will pay their share but this is an unfair and regressive tax.

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