Tommy Broughan (Dublin Bay North, Independent)
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139. To ask the Minister for Finance the estimated cost to the Exchequer of decreasing the standard rate of Pay As You Earn by 1% and 2% respectively; and if he will make a statement on the matter. [19345/16]

Tommy Broughan (Dublin Bay North, Independent)
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140. To ask the Minister for Finance the estimated cost to the Exchequer of decreasing the higher rate of pay as you earn, PAYE by 1% and 2% respectively; and if he will make a statement on the matter. [19346/16]

Tommy Broughan (Dublin Bay North, Independent)
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141. To ask the Minister for Finance the cost to the Exchequer of decreasing each of the rates of universal social charge, USC, by 0.25%, 0.5%, 0.75% and 1%, in tabular form; and if he will make a statement on the matter. [19347/16]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 139 to 141, inclusive, together.

A Post-Budget 2016 Ready Reckoner is available on the Revenue Statistics webpage at . This Ready Reckoner shows a wide range of information including the cost and yield to the Exchequer of increasing and decreasing the various Income Tax and Universal Social Charge rates. While the Ready Reckoner does not show all of the specific costings requested by the Deputy, other changes can be estimated broadly on a pro-rata (or straight-line) basis with those displayed in the Reckoner.

All figures included in the Ready Reckoner are estimates for 2016, using the actual data for the year 2013 (the latest year for which data are available) 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.