Oireachtas Joint and Select Committees
Wednesday, 27 November 2013
Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance
Finance (No. 2) Bill 2013: Committee Stage (Resumed)
10:10 am
Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source
I move amendment No. 62:
In page 48, between lines 36 and 37, to insert the following:
“27. The Principal Act is amended by:
(a) In section 531AM(2) by substituting “€17,542” for “€4,004”.
(b) In section 531AN(4) to be read as follows:
“(4) Subsections (2) and (3) shall cease to have effect for the tax year 2015 and subsequent tax years.
TABLE
| Part of aggregate income | Rate of universal social charge (individual under 70 years of age) | Rate of universal social charge (individuals over 70 years of age) |
|---|---|---|
| In excess of €17,542 | 7% | 4% |
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