Michael Ring (Mayo, Fine Gael)
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216. To ask the Minister for Finance the amount of USC tax payable, in each of the past three years by a single wage earner, a couple jointly assessed with a gross income of €100,000, and separately a gross income of €110,000; and if he will make a statement on the matter. [29836/24]

Jack Chambers (Dublin West, Fianna Fail)
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The Universal Social Charge (USC) was designed and incorporated into the Irish taxation system in 2011 to replace the Health and Income Levies. Its primary purpose was to widen the tax base and to provide a steady income to the Exchequer to provide funding for public services. It is a more sustainable charge than those it replaced and is applied at a low rate on a wide base, which ensures that it is a stable and sustainable source of revenue for the State.

The USC is an individualised tax, meaning that a person’s liability to the tax is determined on the basis of a person’s own individual income and personal circumstances. As such the amount of USC paid will depend on facts and circumstances pertaining to the individual’s situation.

Tables 1 and 2 below set out the USC rates and thresholds for a PAYE worker and a self-employed earner in 2022, 2023 and 2024. The USC structure contains a €13,000 per annum exemption threshold. However, once income exceeds €13,000 an individual is liable to pay USC.

Table 1 – USC Thresholds and Rates for PAYE Income for 2022 to 2024

Table 2 – USC Thresholds and Rates for non-PAYE income 2022 to 2024

As part of the overall Budget documentation, the Tax Policy Changes document includes detailed distributional analysis of the tax measures announced in the Budget. The distributional analysis incorporates tables demonstrating the impact of the Budget changes in respect of income tax, PRSI and USC on various household types, including single persons, married couples with and without children, PAYE and self-employed income earners over a wide distribution of income levels. For example, in relation to Budget 2024, the distributional analysis shows the existing amount of income tax and USC (relating to 2023), and the proposed amount of income tax and USC taking account of the Budget 2024 measures. While not all of the specific income levels and household types specified by the Deputy are included in the distributional analysis, I am satisfied that the distributional analysis covers a range of income levels which are broadly comparable. The relevant documents are available at the following links:

www.gov.ie/pdf/?file=https://assets.gov.ie/273318/b6625dae-eb4f-401c-b997-9bb3e9a3cc95.pdf#page=null

www.gov.ie/en/publication/ccc22-budget-2023-taxation-measures/