Kevin Humphreys (Dublin South East, Labour)
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115. To ask the Minister for Finance the yield to the Exchequer if universal social charge applied at 7% to all income above €16,016 by removing the reduced rate, and if he will provide a breakdown of this by exemption; and if he will make a statement on the matter. [36279/13]

Michael Noonan (Limerick City, Fine Gael)
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The estimated full year yield, estimated by reference to 2013 incomes, of increasing the reduced USC rate, currently 4%, to 7% for income earners aged 70 or over and or are medical cardholders with income liable to USC between €16,016 to €60,000 would be of the order of €75 million. While income earners aged 70 or over are identifiable on tax records the identity of medical cardholders is not as complete or clear-cut. However, using the existing data on those aged 70 or over, and by making certain assumptions about medical cardholders, it is tentatively estimated that the proportion of the estimated yield from the change would originate from each group on approximately a 1:2 basis.

The basic calculations are derived from the Revenue tax-forecasting model using actual data for the year 2010 adjusted as necessary for income and employment trends in the interim. They are, therefore, provisional and likely to be revised.

Kevin Humphreys (Dublin South East, Labour)
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116. To ask the Minister for Finance the yield to the Exchequer if universal social charge applied to contributory payments from the Department of Social Protection for all, and for those earning €60,000 or more, and if he will provide a breakdown of this by payment; and if he will make a statement on the matter. [36280/13]

Michael Noonan (Limerick City, Fine Gael)
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To estimate the potential yield from applying the USC to non-means tested State Pensions i.e. the contributory State Pension and the State Pension (Transition) it would be necessary to identify certain details in respect of each recipient of social protection payments such as the individual amount of these payments received, the amount of any other income potentially liable to USC, the age of each individual and whether there was an entitlement to a medical card etc. This information would be essential to determine what rate of USC would apply at an individual level. It is possible that in many cases the rate would be low. I am informed by the Revenue Commissioners that as they do hold or have access to the required information set out above, there is no basis on which an estimate of the yield from the change mentioned in the question could be compiled. However, by way of illustration, if for example, a 1 per cent levy was imposed on social protection contributory State Pensions and the State Pension (Transition) the full year yield to the Exchequer would be €41 million on the basis that the estimated provision for such payments in 2013 is approximately €4.1 billion. The estimate of Exchequer yield assumes that there is no exemption threshold, allowance or personal reliefs that could be used to offset against the levy.

Kevin Humphreys (Dublin South East, Labour)
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117. To ask the Minister for Finance the yield to the Exchequer if mortgage interest relief was capped up to an earnings limit of €80,000 or €100,000 respectively; and if he will make a statement on the matter. [36281/13]

Michael Noonan (Limerick City, Fine Gael)
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I assume that the Deputy is referring to those with incomes above €80,000, or €100,000, who would no longer qualify for mortgage interest relief under this proposal. I am advised by the Revenue Commissioners that based on associating incomes and mortgage interest data for 2010, and applying derived ratios to the estimated cost of mortgage interest for 2012, the full year yield to the Exchequer of restricting mortgage interest relief as suggested, regardless of whether the qualifying loans were taken out by single individuals or couples is tentatively estimated to be of the order of €60 million and €30 million respectively.

Kevin Humphreys (Dublin South East, Labour)
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118. To ask the Minister for Finance the yield to the Exchequer if the first €500 of mortgage interest was disallowed for relief; and if he will make a statement on the matter. [36282/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that based on detailed data identifying individual claims for mortgage interest tax relief for 2011, the most recent year available in respect of such data, and extending the conclusions drawn from it into 2013 terms, the full year yield to the Exchequer if the first €500 of mortgage interest was disallowed for relief is tentatively estimated to be of the order of €50 million.

Kevin Humphreys (Dublin South East, Labour)
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119. To ask the Minister for Finance the yield to the Exchequer if the first €200 of health expenses was disallowed for relief; and if he will make a statement on the matter. [36283/13]

Michael Noonan (Limerick City, Fine Gael)
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Unfortunately, it was not possible to collate the information required for this answer in the time allowed. I will provide the Deputy with the answer in writing shortly.