Róisín Shortall (Dublin North West, Labour)
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Question 113: To ask the Minister for Finance his estimate of the revenue to the State if PRSI at the class A rate and at the class S rate was applied to rental income regardless of the PRSI class status of the person but once they were over the minimum thresholds. [29801/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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While PRSI primarily relates to income derived from insurable employment or self-employment, significant progress has been made over the years in expanding the scope of the social insurance system. As the Deputy is aware, at present, self employed contributors pay PRSI on rental income. In addition while employed contributors are not generally subject to PRSI on investment income and rental income there is a liability where the individual concerned also has trade, professional or partnership income in which case they are chargeable to PRSI as a self employed contributor on rental income. Therefore, a significant amount of rental income is already subject to PRSI but, in cases where it is not, it is not possible to provide an accurate estimate of the potential yield at this time.