Ruth Coppinger (Dublin West, Anti-Austerity Alliance)
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263. To ask the Minister for Finance if he will provide a breakdown of the amount of USC that was raised annually for each year since its introduction from employees' wages, self-employed income, and unearned income such as rent, respectively and estimate the amounts likely to accrue from each in 2017, in tabular form. [25342/16]

Ruth Coppinger (Dublin West, Anti-Austerity Alliance)
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274. To ask the Minister for Finance the full year cost of abolishing the universal social charge in 2017. [25353/16]

Ruth Coppinger (Dublin West, Anti-Austerity Alliance)
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275. To ask the Minister for Finance the full year cost of abolishing the USC on employee wages in 2017. [25354/16]

Ruth Coppinger (Dublin West, Anti-Austerity Alliance)
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276. To ask the Minister for Finance the full year cost of abolishing the USC on single employee wages under €90,000 in 2017 and on couples earning less than €150,000. [25355/16]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 263, 274, 275 and 276 together.

I am advised by the Revenue Commissioners that the amount of Universal Social Charge (USC) collected annually since its introduction in 2011 to 2015, from both PAYE and Schedule D Income Earners, is set out in the following table. It should also be noted that information on USC is classified based on a taxpayer's primary income source, being either PAYE income or Schedule D.  Schedule D income includes both self-employed income and many sources of unearned income including rental income taxable under Schedule D Case V.  Data is therefore not available in such a manner that enables a breakdown to be provided for the USC collected in the level of detail requested by the Deputy beyond the PAYE / Schedule D split as shown in the table below.

The estimated yield from USC for 2016 and 2017 is set out in the following table:

*This estimate is based on current USC rates and bands, and does not take into account any changes to USC which may be made in Budget 2017. It should also be noted that it is expected that €220 million of USC receipts for 2017 may be delayed into 2018 due to Single Euro Payments Area (SEPA) requirements.

In relation to abolishing the USC for all Income Earners, I am advised by Revenue that the estimated first and full year cost to the Exchequer would be in the order of €3,330 million and €4,040 million respectively.

As regards abolishing USC for all PAYE Income Earners, I am advised by Revenue that the estimated first and full year cost to the Exchequer would be in the order of €2,885 million and €3,240 million respectively.

Following clarification of the final question with the Deputy's office, I am advised by Revenue that the estimated first and full year cost to the Exchequer from abolishing USC on all income under €90,000, with USC at current rates as set out in Budget 2016 to apply on the portion of income above €90,000 where relevant, is in the order of €2,580 million and €3,020 million respectively.

These figures provided in response to the second, third and fourth questions are estimates from the Revenue tax forecasting model using latest actual data for the year 2014, adjusted as necessary for income, self-employment and employment trends in the interim. They are estimated by reference to 2017 incomes and are provisional and may be revised.