Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context

Question 98: To ask the Minister for Finance the revenue that would be raised in a full year by extending the universal social charge to all income, including dividends and rental income but excluding interest. [36969/11]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context

As I stated in my previous reply to the Deputy in Parliamentary Question Number 54 on 17 November 2011, the Universal Social Charge (USC) is designed to apply on a wide base with no special exemptions. As such, the USC applies to income from dividends and rental income.