Michael McGrath (Cork South Central, Fianna Fail)
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Question 82: To ask the Minister for Finance the amount of income he expects to collect in 2011, 2012 and 2013 from the universal social charge. [6583/11]

Michael McGrath (Cork South Central, Fianna Fail)
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Question 92: To ask the Minister for Finance the amount of income he expects to collect in 2011, 2012 and 2013 from the universal social charge in excess of the amount that would otherwise have been collected from the combination of the income levy and health levy. [6593/11]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 82 and 92 together.

The Universal Social Charge (USC) is a tax which replaces the income and health levies. It is intended to broaden the tax base in an equitable manner and applies to approximately 500,000 more income earners than the income and health levies. USC receipts will be collected under the income tax sub-head. The Budget 2011 projections for receipts from the USC are set out below.

In addition to the projected USC receipts detailed above, the Exchequer will benefit in 2011 from arrears collected in respect of the income levy and the health levy. As with all new income tax measures, the first year yield is expected to be significantly below the full-year yield, for a number of reasons including the fact that a portion of the tax collected in the year in which a measure is introduced relates to earnings in the previous year.

The estimate of the combined income and health levy receipts that was included in the National Recovery Plan 2011-2014 is set out in the table below.