Pearse Doherty (Donegal, Sinn Fein)
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233. To ask the Minister for Finance the number of persons who paid and the amount of revenue raised regarding the 5% USC surcharge on property reliefs in each year since its introduction; and if he will make a statement on the matter. [24884/16]

Michael Noonan (Limerick City, Fine Gael)
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The Universal Social Charge (property relief surcharge) of 5% is applicable to individuals with income of €100,000 or more, on that part of an individual's taxable income which is sheltered by any of the property or area based incentive reliefs. I am informed by Revenue that the yield for the years 2012 to 2014, the latest year for which returns are available, is as set out in a table.