As indicated in my previous reply to the Deputy in response to Parliamentary Questions 54 and 55 on 22 November 2018, the Revenue Ready Reckoner presents, on page 10, a table showing the estimated cost to the Exchequer of a 1% indexation of credits, rate bands and exemption limits for Income Tax and the Universal Social Charge.
Increases greater than 1% can be estimated on a straight-line or pro-rata basis from the information shown.
Revenue does not provide cost estimates beyond the tax year 2019.