Michael Noonan (Limerick City, Fine Gael)
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The receipts collected under the Universal Social Charge (USC) are listed in the table below. It is important to take into account that these figures are based on end-year outturns and are on a Revenue Net Receipt basis. These can differ slightly from Exchequer Receipts for reasons of accounting and timing.

USC Social Charge	2011 € m	2012 € m	2013 € m
USC Net Receipts	3,114	3,790	3,930

I am informed by the Revenue Commissioners that the necessary data are not compiled in such a manner as to enable receipts to be broken down by band. However, the following table provides a breakdown by rate of the number of individuals who paid USC in 2012 (the most recent tax year for which complete data are available). These figures are rounded to the nearest 1,000.

USC Rate	No.
Exempt	523,000
4%	267,000
7%	1,444,000

There is a 2% USC rate, applicable to the first €10,036. However where an individual's total income for a year does not exceed €10,036, they are exempt from USC, thus there are effectively no cases where an individual is solely liable to the 2% rate.

I am further informed by the Revenue Commissioners that the first and full year cost to the Exchequer, estimated by reference to 2015 incomes, of reducing the USC rates by 1%, would be of the order of €590 million and €830 million respectively. 

These figures are estimates from the Revenue tax forecasting model using latest actual data for the year 2012, adjusted as necessary for income, self-employment and employment trends in the interim. They are provisional and may be revised. Married persons or civil partners who have elected or have been deemed to have elected for joint assessment are counted as one tax unit.