Michael McGrath (Cork South Central, Fianna Fail)
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77. To ask the Minister for Finance the estimated first and full year costs of decreasing the non-PAYE USC surcharge from 3% to 2%, 1% and 0%, respectively; the estimated number of persons affected by such a change; and if he will make a statement on the matter. [28755/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the costs of reducing (or removing) the non-PAYE 3% Universal Social Charge (USC) surcharge as outlined by the Deputy are shown in the following table. It is estimated that the proposed change would affect approximately 23,570 taxpayer units.

These estimated figures are based on projected 2019 incomes, calculated on actual data for the year 2016, and may be revised. The estimates do not account for any behavioural impacts that might result from removing the non-PAYE USC surcharge.