Seán Crowe (Dublin South West, Sinn Fein)
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Question 63: To ask the Minister for Finance if he will provide a detailed report on the work undertaken by him to fulfil the programme for Government commitment to review the universal social charge including the dates during which the review was conducted; the terms of reference for the review; the members of the review group; the number and authors of submissions to the review group; if the review has been concluded; if a report has been forwarded to him; if so, if he will lay this report before the Dáil Éireann; and if he will make a statement on the matter. [34440/11]

Michael Noonan (Limerick City, Fine Gael)
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As the Deputy is aware, the Programme for Government contained a commitment to review the Universal Social Charge (USC). The Terms of Reference of the Review were to examine the impact of the USC with particular focus on the following areas:

Low paid income earners;

Persons over 65;

Medical Card Holders;

Widows/Widowers;

Self-employed;

Public Service Pensioners;

Employer contributions to PRSAs; and

Any other issues (including any operational issues that have arisen in the administration of the charge).

The Review of the USC commenced in June 2011 and it is almost complete. I expect the final report of the Review in advance of Budget 2012.

The Review was conducted by officials from my Department with the assistance of Revenue officials. The Department of Social Protection was also consulted on aspects, as was the Department of Public Expenditure and Reform.

On a number of occasions in the Dáil, I invited interested parties to take part in the Review by way of submission to my Department. To date, my Department has not received any formal submissions regarding the Review. However, representations made to me as Minister of Finance, in relation to the USC generally, by various groups such as the PSEU, the Pensions Ombudsman, Widows' Associations, Insurance Companies as well as individual taxpayers, were considered as part of the Review.

When the Review is complete and the final report is presented to me, I will decide on the appropriate action to be taken in the context of Budget 2012.