According to Red C research, commissioned by Labour, voters want the USC drastically cut or Labour will be annihilated at next year's election.
During the summer, the Tanaiste Joan Burton reportedly made a deal with Taoiseach Enda Kenny that the charge would be reformed.
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However, Fine Gael have made it clear that their priority is to cut the top rate of income tax instead.
Richard Bruton says it's the government's plan to reduce the tax burden on people.