Jonathan O'Brien (Cork North Central, Sinn Fein) | Oireachtas source

It would not apply if somebody was earning €60,000 and his or her spouse was earning €40,000. Perhaps Deputy Boyd Barrett might clarify the matter. I completely understand the principle behind it, but I do not think it would be the right way to go for a number of reasons. Some 28% are already exempt from USC. We need to continue to take lower paid workers out of the USC net and continue to ensure the wealthiest in society pay it. The Government previously stated it wanted to abolish USC. I am sure at one stage every party represented in this Chamber stated they wanted to abolish it. It needs to be looked at as a tax from which the wealthiest in society cannot whittle away through reliefs or tax credits. It is based on one's income. If one earns more, one will pay more. In that sense, it is potentially progressive or, at least, has the potential to be progressive, given that it cannot be whittled away from through tax credits and reliefs. If those on the lower scales were exempt and the level of USC was marginally increased for the wealthiest in society, in effect, it would be progressive taxation. For that reason, Sinn Féin will be opposing the amendment put forward by Deputy Boyd Barrett.

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