USC Calculation help!

Quick question
Individuals are exempt from USC where their total income is less the 10036

What is total income? does it include Income that is exempt from USC?

for instance -- person earns 5k rent & gets 15k SW pension

do they pay usc on the 5k because their total income is 20K

or are they exempt because their income to which USC would normally apply is less then 10036?

See pgh 2.9 of this document (page 21)

If the pension is paid by the Dept of Social Protection it is NOT liable to the USC.

The "total income" in this case does not include income which would be exempt from USC.
In the scenario described in the opening post the person would not be paying USC. They would be exempt because the income to which USC would apply is less than €10,036.

It is not just DSP pensions which are USC exempt; EU state pensions (e.g. UK) are also USC exempt.

Gervan said:

The "total income" in this case does not include income which would be exempt from USC.
In the scenario described in the opening post the person would not be paying USC. They would be exempt because the income to which USC would apply is less than €10,036.

It is not just DSP pensions which are USC exempt; EU state pensions (e.g. UK) are also USC exempt.

Click to expand...

thanks

found it