New USC Rates for over 70s
Reduced rates of USC apply to –
- People aged 70 or over whose aggregate income for the year is €60,000 or less
- Medical card holders aged under 70 whose aggregate income for the year is €60,000 or less.
Aggregate income for USC purposes does not include payments from the Department of Social Protection.
For 2016, the reduced rates are –
1% – on the first €12,012
3% – all income over €12,012.