Written answers
Wednesday, 1 October 2014
Department of Finance
Universal Social Charge Application
Róisín Shortall (Dublin North West, Independent)
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65. To ask the Minister for Finance the number and percentage of income earners that pay the higher rate of the universal social charge. [37339/14]
Róisín Shortall (Dublin North West, Independent)
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66. To ask the Minister for Finance the number and percentage of income earners that pay the lower rate of the universal social charge. [37340/14]
Róisín Shortall (Dublin North West, Independent)
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67. To ask the Minister for Finance the number and percentage of income earners who are exempt from the universal social charge. [37341/14]
Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 65 to 67, inclusive, together.
I am informed by the Revenue Commissioners that the estimated number and percentage of income earners that pay the Universal Social Charge (USC), with reference to 2015 incomes, is as set out in the following table.
| USC Rate | Number of Taxpayer Units | % of Income Earners |
|---|---|---|
| Exempt | 561,500 | 24 |
| 4% | 230,600 | 10 |
| 7% | 1,549,000 | 66 |
These figures are rounded to the nearest 1,000. 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 on the 2% rate.
All figures above are estimates for 2015, using the 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. A married couple or civil partners who have elected or have been deemed to have elected for joint assessment are counted as one tax unit.
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