Offaly Solicitors, Thomas W Enright Solicitors
Offaly Solicitors, Thomas W Enright Solicitors
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  • Home
  • Contact
  • Solicitors Conveyancing Quote
    • Free Online No Obligation Quote Property Sale
    • Free Online No Obligation Quote Property Purchase
  • Services
    • Wills, Probate and Estate Planning >
      • Making a Will
      • Contesting a Will
      • Administration of Estates
    • Accident and Personal Injury Claims
    • Farm Transfers and Agricultural Law
    • District Court
    • Family Law
    • Commercial Law
  • Notary Public
  • About us
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budget summary 2017

universal social charge

thomas w enright solicitors

UNIVERSAL SOCIAL CHARGE

Standard Rates of USC

USC Thresholds

2017

Up to €12012.00
0.5%
From €12012.01 to €18772.00
2.5%
From €18772.01 to €70044.00
5%
Above 70044.00
8%

2016

Income
Rate
Up to €12012.00
1%
From €12012.01 to €18668.00
3%
From €18668.01 to €70044.00
5.5%
Above 70044.00
8%

  2015

Income 
Rate
Up to €12012.00 
1.5%
From €12012.01 to €17576.00
3.5%
From €17756.01 to €70044.00
7%
Above €70044.00
8%

Reduced Rates of USC

USC Thresholds

Individuals aged 70 or over whose aggregate income for the year is €60,000 or less.
Individuals aged under 70 who hold a full medical card whose aggregate income for the year is €60,000 or less

2017

Income
Rate
Up to €12012
0.5%
Above €12012
2.5%

2016

Income
Rate
Up to €12012
1%
Above €12012
3%

2015

Income
Rate
Up to €12012.00
1.5%
Above €12012.00
3.5%

The Exempt Categories

2015
2016
2017
Where an individual's income for a year does not exceed €12012
Where an individual's income for a year does not exceed €13000
Where an individual's income for a year does not exceed €13000
All Dept of Social Protection payments
All Dept of Social Protection payments
All Dept of Social Protection payments
Income already subjected to DIRT
Income already subjected to DIRT
Income already subjected to DIRT

3% Surcharge (non-PAYE income)

The surcharge of 3% on individuals who have non-PAYE income that exceeds €100,000 in a year - to be changed by Budget 2017?
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