Does USC apply: State Pension, ARF drawings, Comm Rent, Deposit Int, CG on Shares etc

A

Alanht

Guest
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.
 
It is all spelt out on the revenue web page. However there are going to be some changes to the USC in Finance Bill from that set out in Budget.
 
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
 
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