Peter Mathews (Dublin South, Fine Gael)
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To ask the Minister for Finance his views on a matter (details supplied) in respect of the tax payments [3854/13]

Michael Noonan (Limerick City, Fine Gael)
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The payment of income tax and universal social charge (USC) on income are statutory obligations on both employees and self-employed which are legislated for in the Houses of the Oireachtas. Individuals that are subject to income tax and USC do not accumulate entitlements or specific benefits but do benefit from the services provided by the State.