Pearse Doherty (Donegal, Sinn Fein)
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286. To ask the Minister for Finance the first- and full-year costs of reducing the first rate of USC from 0.5 to 0%; reducing the second rate of USC from 2 to 0%; and increasing the threshold to the third rate of USC from €27,382 to €45,000. [31477/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the estimated cost for the simultaneous implementation of the proposals outlined by the Deputy, on a first and full year basis, is €1.56 billion and €1.80 billion respectively.