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Taxes Consolidation Act, 1997 (Number 39 of 1997)

[1]>

531AN Rate of charge.

[6]>

(1) For the tax year 2011 and for each subsequent tax year an individual shall be charged to universal social charge on his or her aggregate income for the tax year—

(a) at the rate specified in column (2) of the Table to this section corresponding to the part of aggregate income specified in column (1) of that Table where the individual is aged under 70 years, and

(b) at the rate specified in column (3) of the Table to this section corresponding to the part of aggregate income specified in column (1) of that Table where the individual is aged 70 years or over at any time during the tax year.

<[6]

[6]>

(1) For each tax year an individual shall be charged to universal social charge on his or her aggregate income for the tax year—

(a) at the rate specified in [10]>column (2) of the Table to this section corresponding to the part of aggregate income specified in column (1) of that Table<[10][10]>column (2) of Part 1 of the Table to this section corresponding to the part of aggregate income specified in column (1) of Part 1 of that Table<[10] where the individual is—

(i) aged under 70 years, or

(ii) aged 70 years or over at any time during the tax year and has aggregate income that exceeds €60,000,

or

(b) at the rate specified in [11]>column (3) of the Table to this section corresponding to the part of aggregate income specified in column (1) of that Table<[11][11]>column (2) of Part 2 of the Table to this section corresponding to the part of aggregate income specified in column (1) of Part 2 of that Table<[11] where the individual is aged 70 years or over at any time during the tax year and has aggregate income that does not exceed €60,000.

<[6]

[7]>

(2) Notwithstanding subsection (1) and the Table to this section and subject to subsection (3), for the tax year 2011 and for each subsequent tax year where an individual has relevant income that exceeds €100,000, the individual shall, instead of being charged to universal social charge on the amount of the excess at the rates provided for in that Table, be charged on the amount of that excess—

(a) at the rate of 10 per cent where the individual is aged under 70 years, or

(b) at the rate of 7 per cent where the individual is aged 70 years or over at any time during the tax year.

<[7]

[7]>

(2) Notwithstanding subsection (1) and the Table to this section, where an individual has relevant income that exceeds €100,000, the individual shall, instead of being charged to universal social charge on the amount of the excess at the rate provided for in [12]>column (2) of that Table, be charged on the amount of that excess at the rate of 10 per cent<[12][12]>column (2) of Part 1 of that Table, be charged on the amount of that excess at the rate of 11 per cent<[12].

<[7]

[2]>

(2A) For the purposes of subsection (2), relevant income shall not include any amount in respect of which an individual is chargeable to tax under Schedule E in accordance with section 128(2).

<[2]

[38]>

(3) [8]>Notwithstanding subsection (1) and the Table to this section, for the tax year 2011 and for each subsequent tax year where an individual is aged under 70 years<[8][8]>Notwithstanding subsection (1) and the Table to this section, where an individual is in receipt of aggregate income which does not exceed €60,000, is aged under 70 years<[8] and has full eligibility for services under Part IV of the Health Act 1970, by virtue of sections 45 and 45A of that Act or [3]>Council Regulation (EEC) No. 1408/71 of 14 June 1971<[3][3]>Council Regulation (EC) No. 883/2004 of 29 April 20041<[3], the individual shall, instead of being charged to universal social charge on the part of aggregate income for the tax year concerned that [13]>exceeds €16,016 at the rate provided for in column (2) of that Table, be charged on the amount of the excess at the rate of 4 per cent<[13][13]>exceeds [17]>€17,576<[17][22]>[17]>€18,668<[17]<[22][28]>[22]>€18,772<[22]<[28][33]>[28]>€19,372<[28]<[33][33]>€19,874<[33] at the rate provided for in column (2) of Part 1 of that Table, be charged on the amount of the excess at the rate of [18]>3.5 per cent<[18][23]>[18]>3 per cent<[18]<[23][29]>[23]>2.5 per cent<[23]<[29][29]>2 per cent<[29]<[13].

<[38]

[41]>

[38]>

(3) Notwithstanding subsection (1) and the Table to this section, where an individual is in receipt of aggregate income which does not exceed €60,000, is aged under 70 years and has full eligibility for services under Part IV of the Health Act 1970, by virtue of sections 45 and 45A of that Act or Council Regulation (EC) No. 883/2004 of 29 April 20041, the individual shall, instead of being charged to universal social charge on the part of aggregate income for the tax year concerned that exceeds €20,484 at the rate provided for in column (2) of Part 1 of that Table, be charged on the amount of the excess at the rate of 2 per cent.

<[38]

<[41]

[41]>

(3) Notwithstanding subsection (1) and the Table to this section, where an individual is in receipt of aggregate income which does not exceed €60,000, is aged under 70 years and has full eligibility for services under Part IV of the Health Act 1970, by virtue of sections 45 and 45A of that Act or Council Regulation (EC) No. 883/2004 of 29 April 20041, the individual shall, instead of being charged to universal social charge on the part of aggregate income for the tax year concerned that exceeds €20,687 at the rate provided for in column (2) of Part 1 of that Table, be charged on the amount of the excess at the rate of 2 per cent.

<[41]

[4]>

(3A) Where an individual is chargeable to income tax under Case IV of Schedule D in respect of an encashment amount, or a deemed encashment amount, as the case may be, under section 787TA, then—

(a) notwithstanding subsection (1) and the Table to this section, the individual shall be charged to universal social charge for the tax year in which the income tax is charged on the full amount so charged to income tax at the rate of [14]>4 per cent<[14][19]>[14]>3.5 per cent<[14]<[19][24]>[19]>3 per cent<[19]<[24][30]>[24]>2.5 per cent<[24]<[30][30]>2 per cent<[30], and

(b) the amount so chargeable to income tax shall not be regarded as relevant income for the purposes of subsection (2).

<[4]

[15]>

(4) [5]>Subsections (2) and (3)<[5][5]>Subsections (2), (2A), (3) and (3A)(b)<[5] shall cease to have effect for the tax year 2015 and subsequent tax years.

<[15]

[15]>

(4) Subsection (3) shall cease to have effect for the tax year [31]>2018<[31][37]>[31]>2020<[31]<[37][39]>[37]>2021<[37]<[39][39]>2022<[39] and subsequent tax years.

<[15]

[20]>

(5) Subject to subsection (7), where relevant emoluments are paid on 31 December in a tax year or, if that year is a leap year, on 30 or 31 December in that year (referred to in this section as the ‘relevant date’) to an individual who is paid weekly or fortnightly, the part of aggregate income specified in column (1) of Part 1 or column (1) of Part 2, as appropriate, of the Table to this section shall be [25]>increased by<[25][25]>increased by the greater of<[25]

(a) where the individual is paid weekly, one-fifty second of the amounts referred to in the appropriate column, and

(b) where the individual is paid fortnightly, one-twenty sixth of the amounts referred to in the appropriate column,

but where the relevant emoluments paid on the relevant date is less than the increase provided in paragraph (a) or (b), as appropriate, the increase in the part of the aggregate income shall be limited to the amount of the relevant emoluments.

(6)Where subsection (5) applies in respect of an individual, each amount of aggregate income referred to in subsections (1) and (3) and section 531AM(2) shall be [26]>increased by<[26][26]>increased by the greater of<[26]

(a) where the individual is paid weekly, one-fifty second of the amount, and

(b) where the individual is paid fortnightly, one-twenty sixth of the amount,

but where the amount of the relevant emoluments paid on the relevant date is less than the increase provided in paragraph (a) or (b), as appropriate, the increase shall be limited to the amount of the relevant emoluments.

[35]>

(7)Subsection (5) shall not apply where the normal day on which relevant emoluments are paid to an individual, who is paid weekly or fortnightly, during a tax year changes either during that year or the preceding year.

<[35]

[35]>

(7)Subsection (5) shall not apply where—

(a) the normal day on which relevant emoluments are paid to an individual during a tax year changes either during that year or the preceding year, or

(b) a payment of relevant emoluments occurs on a relevant date and that date is not the normal day on which relevant emoluments are paid to an individual.

<[35]

[36]>

(8) A reference in subsection (7) to the normal day is a reference to the day during the weekly or fortnightly cycle, as the case may be, on which relevant emoluments are paid to the individual concerned.

<[36]

<[20]

[9]>

TABLE

Part of aggregate income

Rate of universal social charge (Individual aged under 70 years)

Rate of universal social charge (Individual aged 70 years or over)

(1)

(2)

(3)

The first €10,036

2%

2%

The next €5,980

4%

4%

The remainder

7%

4%

<[9]

[16]>

[9]>

TABLE

Part of aggregate income

Rate of universal social charge

Rate of universal social charge

(1)

(2)

(3)

The first €10,036

2%

2%

The next €5,980

4%

4%

The remainder

7%

4%

<[9]

<[16]

[21]>

[16]>

TABLE
PART 1

Part of aggregate income
(1)

Rate of universal social charge
(2)

The first €12,012

1.5 per cent

The next €5,564

3.5 per cent

The next €52,468

7 per cent

The remainder

8 per cent

PART 2

Part of aggregate income
(1)

Rate of universal social charge
(2)

The first €12,012

1.5 per cent

The remainder

3.5 per cent

<[16]

<[21]

[27]>

[21]>

TABLE
PART 1

Part of aggregate income
(1)

Rate of universal social charge
(2)

The first €12,012

1 per cent

The next €6,656

3 per cent

The next €51,376

5.5 per cent

The remainder

8 per cent

PART 2

Part of aggregate income
(1)

Rate of universal social charge
(2)

The first €12,012

1 per cent

The remainder

3 per cent

<[21]

<[27]

[32]>

[27]>

TABLE
PART 1

Part of aggregate income
(1)

Rate of universal social charge
(2)

The first €12,012

0.5 per cent

The next €6,760

2.5 per cent

The next €51,272

5 per cent

The remainder

8 per cent

PART 2

Part of aggregate income
(1)

Rate of universal social charge
(2)

The first €12,012

0.5 per cent

The remainder

2.5 per cent

<[27]

<[32]

[34]>

[32]>

TABLE
PART 1

Part of aggregate income
(1)

Rate of universal social charge
(2)

The first €12,012

0.5 per cent

The next €7,360

2 per cent

The next €50,672

4.75 per cent

The remainder

8 per cent

PART 2

Part of aggregate income
(1)

Rate of universal social charge
(2)

The first €12,012

0.5 per cent

The remainder

2 per cent

<[32]

<[34]

[34]>

“TABLE

[40]>

PART 1

Part of aggregate income

Rate of universal social charge

(1)

(2)

The first €€12,012

0.5 per cent

The next €€7,862

2 per cent

The next €€50,170

4.5 per cent

The remainder

8 per cent

<[40]

[42]>

[40]>

Part 1

Part of aggregate income

Rate of universal social charge

(1)

(2)

The first €12,012

0.5 per cent

The next €8,472

2 per cent

The next €49,560

4.5 per cent

The remainder

8 per cent

<[40]

<[42]

[42]>

Part 1

Part of aggregate income

Rate of universal social charge

(1)

(2)

The first €12,012

0.5 per cent

The next €8,675

2 per cent

The next €49,357

4.5 per cent

The remainder

8 per cent

<[42]

PART 2

Part of aggregate income

Rate of universal social charge

(1)

(2)

The first €12,012

0.5 per cent

The remainder

2 per cent

<[34]

<[1]

Footnote

1OJ No. L166, 30.4.2004, p.1

[1]

[+]

Inserted by FA11 s3(1)(a). Applies for the year of assessment 2011 and each subsequent year of assessment.

[2]

[+]

Inserted by FA12 s2(3)(a). Deemed to have had effect as on and from 1 January 2011.

[3]

[-] [+]

Substituted by FA12 s2(3)(b). Deemed to have had effect as on and from 1 January 2011.

[4]

[+]

Inserted by FA12 s2(3)(c). Deemed to have come into force and takes effect on and from 1 January 2012.

[5]

[-] [+]

Substituted by FA12 s2(3)(d). Deemed to have had effect as on and from 1 January 2011.

[6]

[-] [+]

Substituted by FA13 s3(a). Applies as respects the year of assessment 2013 and each subsequent year of assessment.

[7]

[-] [+]

Substituted by FA13 s3(b). Applies as respects the year of assessment 2013 and each subsequent year of assessment.

[8]

[-] [+]

Substituted by FA13 s3(c). Applies as respects the year of assessment 2013 and each subsequent year of assessment.

[9]

[-] [+]

Substituted by FA13 s3(d). Applies as respects the year of assessment 2013 and each subsequent year of assessment.

[10]

[-] [+]

Substituted by FA14 s2(c)(i). Comes into operation on 1 January 2015.

[11]

[-] [+]

Substituted by FA14 s2(c)(ii). Comes into operation on 1 January 2015.

[12]

[-] [+]

Substituted by FA14 s2(c)(iii). Comes into operation on 1 January 2015.

[13]

[-] [+]

Substituted by FA14 s2(c)(iv). Comes into operation on 1 January 2015.

[14]

[-] [+]

Substituted by FA14 s2(c)(v). Comes into operation on 1 January 2015.

[15]

[-] [+]

Substituted by FA14 s2(c)(vi). Comes into operation on 1 January 2015.

[16]

[-] [+]

Substituted by FA14 s2(c)(vii). Comes into operation on 1 January 2015.

[17]

[-] [+]

Substituted by FA15 s2(1)(b)(i)(I). Applies for the year of assessment 2016 and each subsequent year of assessment.

[18]

[-] [+]

Substituted by FA15 s2(1)(b)(i)(II). Applies for the year of assessment 2016 and each subsequent year of assessment.

[19]

[-] [+]

Substituted by FA15 s2(1)(b)(ii). Applies for the year of assessment 2016 and each subsequent year of assessment.

[20]

[+]

Inserted by FA15 s2(1)(b)(iii). Applies for the year of assessment 2015 and each subsequent year of assessment.

[21]

[-] [+]

Substituted by FA15 s2(1)(b)(iv). Applies for the year of assessment 2016 and each subsequent year of assessment.

[22]

[-] [+]

Substituted by FA16 s2(1)(a)(i). Applies for the year of assessment 2017 and each subsequent year of assessment.

[23]

[-] [+]

Substituted by FA16 s2(1)(a)(ii). Applies for the year of assessment 2017 and each subsequent year of assessment.

[24]

[-] [+]

Substituted by FA16 s2(1)(b). Applies for the year of assessment 2017 and each subsequent year of assessment.

[25]

[-] [+]

Substituted by FA16 s2(1)(c). Applies for the year of assessment 2017 and each subsequent year of assessment.

[26]

[-] [+]

Substituted by FA16 s2(1)(d). Applies for the year of assessment 2017 and each subsequent year of assessment.

[27]

[-] [+]

Substituted by FA16 s2(1)(e). Applies for the year of assessment 2017 and each subsequent year of assessment.

[28]

[-] [+]

Substituted by FA17 s2(1)(a)(i). Applies for the year of assessment 2018 and each subsequent year of assessment.

[29]

[-] [+]

Substituted by FA17 s2(1)(a)(ii). Applies for the year of assessment 2018 and each subsequent year of assessment.

[30]

[-] [+]

Substituted by FA17 s2(1)(b). Applies for the year of assessment 2018 and each subsequent year of assessment.

[31]

[-] [+]

Substituted by FA17 s2(1)(c). Applies for the year of assessment 2018 and each subsequent year of assessment.

[32]

[-] [+]

Substituted by FA17 s2(1)(d). Applies for the year of assessment 2018 and each subsequent year of assessment.

[33]

[-] [+]

Substituted by FA18 s2(1)(a). Applies for the year of assessment 2019 and each subsequent year of assessment.

[34]

[-] [+]

Substituted by FA18 s2(1)(b). Applies for the year of assessment 2019 and each subsequent year of assessment.

[35]

[-] [+]

Substituted by FA18 s58(1)(d)(i). Applies for the year of assessment 2019 and each subsequent year of assessment in respect of emoluments paid on or after 1 January 2019.

[36]

[+]

Inserted by FA18 s58(1)(d)(ii). Applies for the year of assessment 2019 and each subsequent year of assessment in respect of emoluments paid on or after 1 January 2019.

[37]

[-] [+]

Substituted by FA19 s2. Comes into operation on 1 January 2020

[38]

[-] [+]

Substituted by FA20 s2(1)(a). Applies for the year of assessment 2020.

[39]

[-] [+]

Substituted by FA20 s2(1)(b). Comes into operation on 1 January 2021.

[40]

[-] [+]

Substituted by FA20 s2(1)(c). Applies for the year of assessment 2020.

[41]

[-] [+]

Substituted by FA20 s2(3)(a). Applies for the year of assessment 2021 and each subsequent year of assessment.

[42]

[-] [+]

Substituted by FA20 s2(3)(b). Applies for the year of assessment 2021 and each subsequent year of assessment.