Michael McGrath (Cork South Central, Fianna Fail)

Can the Minister clarify whether his consideration of the review of the universal social charge has been completed and that the change he has proposed in the Finance Bill arises from that review or is it something he intends to revisit on an ongoing basis? In terms of the issue with the way it was structured, and over time its structure will have to be examined, if the Minister increases the threshold and somebody tips over that threshold all of their income will become subject to the USC rather than it being on an incremental basis. What is the position on the review?

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