Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

73. To ask the Minister for Finance the number of persons who only pay universal social charge at the 1.5% rate; and if he will make a statement on the matter. [18787/15]

Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

74. To ask the Minister for Finance the number of persons who pay universal social charge at no higher than the 3.5% rate; and if he will make a statement on the matter. [18788/15]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I propose to take Questions Nos. 73 and 74 together.

The 1.5% USC rate is applicable to the first €12,012 of an individual's income. Where an individual's total income for the year does not exceed €12,012, they are exempt from the Universal Social Charge (USC), thus there are no cases that only pay USC at the 1.5% rate.

I am advised by the Revenue Commissioners that the number of income earners who pay the USC at a top rate of 3.5% is estimated to be in the order of 223,700 in 2015. In addition, a further 57,000 income earners only pay a USC rate of 3.5% by virtue of being over 70 years of age and having aggregate income of less than €60,000. These figures  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.

The Revenue Commissioners estimate that a further 222,000 income earners pay USC at a top rate of 3.5% by virtue of being a medical card holder and having aggregate income of less than €60,000. However, as there is no medical card 'marker' on Revenue records, this figure is a derived rather than an actual estimate.