S.I. No. 624/2017 - Universal Social Charge (Amendment) Regulations 2017 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2017 S.I. No. 624/2017 - Universal Social Charge (Amendment) Regulations 2017 S.I. No. 624/2017 - Universal Social Charge (Amendment) Regulations 2017 AmendmentsLeasuithe Download PDF Íoslódáil PDF Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 5th January, 2018. The Revenue Commissioners, in exercise of the powers conferred on them by section 531AAB of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby make the following regulations: 1. These Regulations may be cited as the Universal Social Charge (Amendment) Regulations 2017. 2. The Universal Social Charge Regulations 2011 ( S.I. No. 658 of 2011 ) are amended for the tax year 2018 and subsequent tax years by substituting the following paragraph for paragraph
(2)of Regulation 15: “
(2)The cumulative USC shall be the amount represented by A in the formula– A = (B x 0.5%) + (C x 2%) + (D x 4.75%) + (E x 8%) where— B is the amount (that may be nil) of the cumulative relevant emoluments chargeable to USC at the rate of 0.5% up to and including the rate cut-off point for that rate, C is the amount (that may be nil) of the cumulative relevant emoluments chargeable to USC at the rate of 2% up to and including the rate cut-off point for that rate, D is the amount (that may be nil) of the cumulative relevant emoluments chargeable to USC at the rate of 4.75% up to and including the rate cut-off point for that rate, and E is the amount (that may be nil) of the cumulative relevant emoluments that exceeds the rate cut-off point referred to in the meaning of D.”. GIVEN under my hand, 28 December
- LIAM IRWIN, Revenue Commissioner. EXPLANATORY NOTE (This note is not part of the Instrument and does not purport to be a legal interpretation). These Regulations amend the Universal Social Charge Regulations
- The effect of these changes is to give effect to the changes announced in the Budget in relation to the USC rates and bands that will apply for 2018 and subsequent years. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais