Dáil Éireann Debate, Wednesday - 22 October 2014
68. Deputy Brendan Griffin asked the Minister for Finance the total yield to the State per annum from the universal social charge; if he will provide a detailed breakdown of the categories of earners paying USC; and if he will make a statement on the matter. [40581/14]
View answerThe net receipts collected under the Universal Social Charge (USC) are shown in the "Receipts" section of Revenue's Statistics webpage at http://www.revenue.ie/en/about/statistics/index.html for 2011 to 2013. Receipts figures will be updated for 2014 in due course.
A detailed breakdown of the distribution of earners paying USC for the tax year 2012 is contained in the appended tables below. This information will shortly be loaded in electronic format on the Revenue Statistics webpage. The same distribution for 2011 is shown in Revenue's Statistical Report for 2012, available in the Income Distribution Statistics chapter (Table IDS19) at http://www.revenue.ie/en/about/publications/statistical/2012/income-distribution-statistics.pdf.
Distribution figures for 2013 are not yet available.
Table 1
|
Range of USC Income |
Single Males |
Single Females |
Married Couple /Civil Partners both earning |
|||||||
|
From € |
To € |
Number of cases |
Income €m |
USC €m |
Number of cases |
Income €m |
USC €m |
Number of cases |
Income €m |
USC €m |
|
10,000 |
204,807 |
0.00 |
0.00 |
192,361 |
0.00 |
0.00 |
34,529 |
0.00 |
0.00 |
|
|
10,000 |
12,000 |
25,065 |
275.71 |
6.00 |
26,508 |
291.54 |
6.34 |
7,253 |
79.90 |
1.74 |
|
12,000 |
15,000 |
35,197 |
474.72 |
11.92 |
36,346 |
490.27 |
12.32 |
10,415 |
140.72 |
3.54 |
|
15,000 |
17,000 |
24,077 |
385.46 |
10.74 |
24,411 |
390.87 |
10.88 |
7,190 |
115.03 |
3.19 |
|
17,000 |
20,000 |
37,114 |
686.00 |
22.42 |
37,205 |
687.06 |
22.26 |
10,605 |
195.98 |
6.27 |
|
20,000 |
25,000 |
56,212 |
1,261.89 |
49.00 |
50,178 |
1,124.82 |
43.11 |
17,935 |
404.33 |
14.55 |
|
25,000 |
27,000 |
20,214 |
525.30 |
22.54 |
18,053 |
469.31 |
19.87 |
7,558 |
196.57 |
7.48 |
|
27,000 |
30,000 |
27,656 |
787.90 |
35.61 |
25,862 |
736.59 |
32.80 |
12,166 |
347.11 |
13.51 |
|
30,000 |
35,000 |
40,309 |
1,305.78 |
62.85 |
37,506 |
1,216.33 |
57.74 |
21,732 |
706.61 |
28.57 |
|
35,000 |
40,000 |
30,801 |
1,151.23 |
58.81 |
31,294 |
1,169.37 |
59.10 |
22,886 |
857.92 |
36.24 |
|
40,000 |
50,000 |
39,130 |
1,742.38 |
94.35 |
46,555 |
2,075.22 |
112.22 |
43,843 |
1,970.79 |
87.62 |
|
50,000 |
60,000 |
24,725 |
1,352.60 |
77.38 |
28,666 |
1,564.96 |
89.53 |
42,444 |
2,333.92 |
111.01 |
|
60,000 |
75,000 |
19,058 |
1,265.29 |
75.24 |
18,735 |
1,242.26 |
73.93 |
57,353 |
3,855.85 |
195.97 |
|
75,000 |
100,000 |
11,613 |
986.70 |
60.88 |
9,925 |
838.44 |
51.75 |
62,614 |
5,396.98 |
294.84 |
|
100,000 |
150,000 |
5,217 |
618.29 |
39.38 |
3,435 |
402.92 |
25.69 |
49,232 |
5,872.33 |
344.55 |
|
150,000 |
200,000 |
1,362 |
232.74 |
14.92 |
788 |
135.03 |
8.70 |
12,696 |
2,156.13 |
132.99 |
|
200,000 |
275,000 |
706 |
163.39 |
10.42 |
477 |
110.24 |
7.05 |
5,970 |
1,376.88 |
86.31 |
|
Over |
275,000 |
983 |
854.26 |
48.92 |
417 |
237.87 |
13.82 |
6,280 |
3,545.48 |
203.45 |
|
Totals |
604,246 |
14,069.64 |
701.40 |
588,722 |
13,183.07 |
647.11 |
432,701 |
29,552.53 |
1,571.84 |
Table 2
|
Range of USC Income |
Married Couple /Civil Partners one earning |
Widowers |
Widows |
|||||||
|
From € |
To € |
Number of cases |
Income €m |
USC €m |
Number of cases |
Income €m |
USC €m |
Number of cases |
Income €m |
USC €m |
|
10,000 |
103,982 |
0.00 |
0.00 |
8,700 |
0.00 |
0.00 |
29,585 |
0.00 |
0.00 |
|
|
10,000 |
12,000 |
12,557 |
138.29 |
3.01 |
986 |
10.85 |
0.24 |
3,676 |
40.41 |
0.88 |
|
12,000 |
15,000 |
18,238 |
246.34 |
6.19 |
1,369 |
18.48 |
0.46 |
4,869 |
65.67 |
1.65 |
|
15,000 |
17,000 |
12,459 |
199.37 |
5.53 |
899 |
14.39 |
0.40 |
2,632 |
41.98 |
1.16 |
|
17,000 |
20,000 |
18,786 |
347.43 |
11.02 |
1,216 |
22.45 |
0.69 |
3,568 |
65.85 |
2.01 |
|
20,000 |
25,000 |
30,190 |
679.20 |
24.97 |
1,671 |
37.48 |
1.29 |
4,220 |
94.33 |
3.26 |
|
25,000 |
27,000 |
11,567 |
300.73 |
12.09 |
561 |
14.57 |
0.54 |
1,315 |
34.19 |
1.28 |
|
27,000 |
30,000 |
17,635 |
502.94 |
21.18 |
917 |
26.17 |
1.02 |
1,654 |
47.08 |
1.85 |
|
30,000 |
35,000 |
26,815 |
869.72 |
39.12 |
1,324 |
42.89 |
1.75 |
2,388 |
77.50 |
3.22 |
|
35,000 |
40,000 |
23,664 |
885.69 |
42.58 |
1,028 |
38.46 |
1.67 |
1,812 |
67.58 |
2.98 |
|
40,000 |
50,000 |
34,940 |
1,558.67 |
80.41 |
1,348 |
60.04 |
2.75 |
2,173 |
96.68 |
4.50 |
|
50,000 |
60,000 |
23,604 |
1,293.10 |
71.52 |
730 |
39.69 |
1.92 |
1,186 |
64.67 |
3.17 |
|
60,000 |
75,000 |
22,754 |
1,519.84 |
88.09 |
598 |
39.90 |
2.06 |
942 |
62.55 |
3.29 |
|
75,000 |
100,000 |
18,362 |
1,570.67 |
94.94 |
460 |
39.50 |
2.10 |
613 |
52.25 |
2.84 |
|
100,000 |
150,000 |
11,722 |
1,409.69 |
88.02 |
310 |
37.26 |
2.04 |
296 |
35.16 |
1.87 |
|
150,000 |
200,000 |
4,047 |
696.45 |
44.26 |
113 |
19.08 |
1.06 |
96 |
16.57 |
0.87 |
|
200,000 |
275,000 |
2,682 |
622.12 |
39.44 |
79 |
18.48 |
1.08 |
54 |
12.87 |
0.67 |
|
Over |
275,000 |
3,949 |
2,719.61 |
156.34 |
88 |
62.83 |
3.08 |
110 |
61.73 |
3.04 |
|
Totals |
397,953 |
15,559.88 |
828.71 |
22,397 |
542.52 |
24.15 |
61,189 |
937.07 |
38.52 |
Table 3
|
Range of USC Income |
Totals |
|||
|
From € |
To € |
Number of cases |
Income €m |
USC €m |
|
10,000 |
573,964 |
0.00 |
0.00 |
|
|
10,000 |
12,000 |
76,045 |
836.70 |
18.20 |
|
12,000 |
15,000 |
106,434 |
1,436.21 |
36.08 |
|
15,000 |
17,000 |
71,668 |
1,147.09 |
31.89 |
|
17,000 |
20,000 |
108,494 |
2,004.78 |
64.67 |
|
20,000 |
25,000 |
160,406 |
3,602.04 |
136.19 |
|
25,000 |
27,000 |
59,268 |
1,540.68 |
63.80 |
|
27,000 |
30,000 |
85,890 |
2,447.79 |
105.97 |
|
30,000 |
35,000 |
130,074 |
4,218.83 |
193.27 |
|
35,000 |
40,000 |
111,485 |
4,170.25 |
201.38 |
|
40,000 |
50,000 |
167,989 |
7,503.78 |
381.84 |
|
50,000 |
60,000 |
121,355 |
6,648.93 |
354.53 |
|
60,000 |
75,000 |
119,440 |
7,985.69 |
438.57 |
|
75,000 |
100,000 |
103,587 |
8,884.54 |
507.34 |
|
100,000 |
150,000 |
70,212 |
8,375.64 |
501.55 |
|
150,000 |
200,000 |
19,102 |
3,256.00 |
202.80 |
|
200,000 |
275,000 |
9,968 |
2,303.99 |
144.97 |
|
Over |
275,000 |
11,827 |
7,481.78 |
428.65 |
|
Totals |
2,107,208 |
73,844.72 |
3,811.71 |
