Robert Troy (Longford-Westmeath, Fianna Fail)
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Question 67: To ask the Minister for Finance the nature of the review of the universal social charge to be undertaken under the Programme for Government; and the time scale of the review. [5373/11]

Michael Noonan (Limerick City, Fine Gael)
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There is a commitment in the new Programme for Government to carry out a review of the Universal Social Charge (USC).

The terms of reference of the review have yet to be finalised. However, I expect these to be finalised shortly. I would anticipate that the review will be completed in time for Budget 2012.