Dáil Éireann Debate, Tuesday - 26 May 2026
186. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the amount that was collected in USC in 2025, broken down by income brackets with a range of ten thousand, for example, €10,000 - €20,000, €20,000 to €30,000 and so on. [39797/26]
View answerI am advised by Revenue that a taxpayer’s income for a year is only fully identified when the taxpayer submits their Form 11 tax return in the case of self-assessed taxpayers or submits a Form 12 tax return in the case of PAYE taxpayers. Alternatively, PAYE taxpayers may choose not to submit a Form 12 return, in which case their preliminary end of year statement contains the income information that is known to Revenue in relation to that year. As the filing deadline for the Form 11 tax return is approximately 11 months after year-end, information on 2025 incomes is not yet identified for this cohort. PAYE taxpayers have 4 years in which to submit and amend their Form 12 return after the year-end. Revenue prepares statistical tables on the income of all taxpayers approximately 18 months after the year-end.
Therefore, I am advised by Revenue that 2023 is the latest year for which the requested analysis can be undertaken. Data for 2024 will be available for analysis in Q3 of this year, while data for 2025 will be available in Q3 of 2027.
The table below outlines the amount of Universal Social Charge (USC) liability broken down by income ranges for 2023. The income range is based on the income subject to USC and the data is presented at the taxpayer unit level. A taxpayer unit refers to individuals except in the case of jointly assessed couples where that couple are classified as one taxpayer unit, and their income is combined. Therefore, the income of jointly assessed cases in this table is the combined income subject to USC. It should also be noted that USC liabilities may differ from USC receipts collected due to timing and other differences.
|
Income subject to USC |
USC liability €m |
|
0 - 13,000* |
0.0 |
|
13,000 - 20,000 |
43.3 |
|
20,000 - 30,000 |
148.2 |
|
30,000 - 40,000 |
278.7 |
|
40,000 - 50,000 |
307.3 |
|
50,000 - 60,000 |
283.2 |
|
60,000 - 70,000 |
283.2 |
|
70,000 - 80,000 |
285.5 |
|
80,000 - 90,000 |
275.9 |
|
90,000 - 100,000 |
259.4 |
|
100,000 - 110,000 |
233.5 |
|
110,000 - 120,000 |
211.9 |
|
120,000 - 130,000 |
197.4 |
|
130,000 - 140,000 |
175.5 |
|
140,000 - 150,000 |
160.9 |
|
150,000 - 160,000 |
145.1 |
|
160,000 - 170,000 |
127.9 |
|
170,000 - 180,000 |
117.5 |
|
180,000 - 190,000 |
104.0 |
|
190,000 - 200,000 |
93.0 |
|
200,000 - 210,000 |
83.5 |
|
210,000 - 220,000 |
78.4 |
|
220,000 - 230,000 |
69.5 |
|
230,000 - 240,000 |
61.5 |
|
240,000 - 250,000 |
58.5 |
|
250,000 - 260,000 |
55.1 |
|
260,000 - 270,000 |
49.9 |
|
270,000 - 280,000 |
46.4 |
|
280,000 - 290,000 |
42.3 |
|
290,000 - 300,000 |
38.9 |
|
300,000+** |
1,079.4 |
|
Total |
5,394.7 |
*The first bracket reflects the USC exemption threshold of €13,000, below which no USC liability arises.
** It should be noted that this bracket includes all taxpayer units on incomes greater than €300,000 (with no upper limit), whereas the other bands shown in the table represent narrow bands of income, i.e. in €10,000 band ranges.
