I am a pensioner and would appreciate if you could confirm if the new USC applies to: State pension; Drawings from ARF; Rental from commercial property; Deposit interest and CG on shares. Thank you.
State pension; no USC on Social Welfare income
Drawings from ARF; USC applies
Rental from commercial property; USC applies
Deposit interest: no USC where interest has been subjected to DIRT
CG on shares: if CG is Capital Gain, no USC