Joan Burton (Dublin West, Labour) | Oireachtas source

I will finish shortly. The consequence has been that while the USC has been a heavy lifter in providing tax revenue for the Government, it is very flawed in terms of what it pays to the people who contribute. It provides for the recovery of the State but as the recovery period has now come to an end, it is time to examine how the charge might be used to provide real benefits, particularly retirement benefits, to people who are dependent on the State retirement pension or on very small private pensions. In that context, I support a review of the USC to make it more effective in providing benefits that workers need, particularly in their later years.

See this speech in context