Michael Noonan (Limerick City, Fine Gael)

I followed last night's debate in the House with interest and want to recap on four of the points made on both sides.

First, there will be a review of the universal social charge. It is a commitment in the programme for Government and I have already invited submissions in this House from Sinn Féin and any other interested parties or Members.

Second, the universal social charge is progressive. When all charges on income are taken together we have a highly progressive taxation system. Ireland has one of the most progressive taxation systems in the entire OECD.

Third, the universal social charge removes most of the poverty traps inherent in the old, jerry-built, system of the income levy and the health levy with their different bases, exemptions, rates and thresholds.

Finally, we must have a sustainable, robust taxation system and the universal social charge is part of that system.

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