Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

Revenue records show that 770,000 taxpayers are exempt from the USC and therefore do not have USC liability. Approximately 500,000 taxpayers pay the lower rate of USC, which represents about 19% of taxpayers. About 1.1 million taxpayers, representing about 43% of taxpayers pay the next phase of USC, currently 5%, which will fall in January. The top rate of USC is paid by more than 224,000 taxpayers. That is the information I have in response to Deputy Doherty's question.