Pearse Doherty (Donegal, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

159. To ask the Minister for Finance the number of individual earners who are subject to USC with an income over €70,044. [21185/18]

Pearse Doherty (Donegal, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

163. To ask the Minister for Finance the number of persons who are exempt from USC from €0 to €13,000, subject to USC by values (details supplied); and the number of persons subject to USC above €250,000. [21189/18]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I propose to take Questions Nos. 159 and 163 together.

I am advised by Revenue that the available information is in the detailed income distribution statistics published by Revenue for 2015, the most recent year for which complete tax returns data are available, at the link: www.revenue.ie/en/corporate/information-about-revenue/statistics/income-distributions/it-ct-distributions.aspx.

In particular, table “RVA03 Distribution of Universal Social Charge by Range of USC Income, Marital Status, Year and Statistic” gives a breakdown of USC payers in 2015 by ranges of income.

The number of income cases is given by range of USC income on a taxpayer unit basis. Numbers of payers on an individual basis are not currently readily available.

Pearse Doherty (Donegal, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

160. To ask the Minister for Finance the number of individual earners who are subject to USC including exempt earners. [21186/18]

Pearse Doherty (Donegal, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

161. To ask the Minister for Finance the number of persons who are exempt from USC. [21187/18]

Pearse Doherty (Donegal, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

162. To ask the Minister for Finance the number of persons who paid USC in 2018 and are expected to pay in 2019. [21188/18]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I propose to take Questions Nos. 160 to 162, inclusive, together.

I am informed by the Revenue Commissioners that the estimated number of earners subject to USC, the number of earners exempt from USC and the number of earners paying USC in 2018 are available on page 3 of Revenue’s Ready Reckoner, which can be accessed at: www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf.

The Ready Reckoner estimates are based on 2018 incomes calculated from actual data for the year 2015, the latest year for which returns are available, adjusted as necessary for income, self-employment and employment trends in the interim. The estimates are provisional and may be revised. Estimates for 2019 will be available later this year.