Information Circular No 17/2016: Medical Card – Reduced Rate of USC

By Industrial Relations Officer

PDFORRA members should be aware that if they are in possession of a full Medical Card they are entitled to pay a reduced rate of USC.

Universal Social Charge (USC) is a tax on income that replaced both the income levy and the health levy. Since the start of 2016, Universal Social Charge is payable on gross income at the following rates:

  • 1%       Up to €12,012
  • 3%       From €12,012.01 to €18,668.00
  • 5.5%    From €18,668.01 to €70,044.00
  • 8%       From €70,044.01 to €100,000.00

 

Reduced Rate of USC (2016)

Rate Income Band:

  • 1%       Income up to €12,012
  • 3%       All income over €12,012

The Reduced Rates of USC applies to people aged 70 or over whose aggregate income for the year is €60,000 or less and Full Medical Card holders aged under 70 whose aggregate income for the year is €60,000 or less.

Please note that you must hold a full medical card to qualify for the reduced rate of USC. People who only hold a GP visit card do not qualify for the reduced rate of USC.

Members should contact PDFORRA HQ for further clarification and information relating to paying reduced rates of USC.

 

Issued on 11/08/2016

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