I assume the Deputy has in mind a 1 percentage point increase in the rate of Universal Social Charge (USC) applying to incomes exceeding €100,000 in the manner indicated in the question. The Universal Social Charge (USC) is an individualised charge and as such the yield is calculated for individual incomes of more than €100,000 rather than dual incomes of more than €200,000. On that basis I am advised by the Revenue Commissioners that the full year yield, estimated by reference to 2013 incomes, would be €67 million. The estimated yield is based on confining the 1 percentage point increase to the portion of income which is in excess of €100,000, that is, the increase is not applied to the portion of total income earned up to €100,000. The figure is an estimate from the Revenue tax-forecasting model using actual data for the year 2010 adjusted as necessary for income and employment trends in the interim. It is, therefore, provisional and likely to be revised.