These are the income types that are not liable for the Universal Social Charge
All Department of Social Protection payments – this would include all Welfare Benefits , State Pensions, Child Benefits and Social welfare-type payments received from another country.
The following Payments made by the Dept of Enterprise, Trade and Employment
Community Employment Scheme
Job Initiative Scheme
FÁS (non apprentice payments)
Payments made by the Health Service Executive (HSE):-
Infectious Diseases Maintenance Allowance
Blind Welfare Supplementary Allowance
Domiciliary Care Allowance
Mobility Allowance
These Payments made by the Dept of Education:
VTOS Training Allowances
Youthreach Training Allowances
Senior Traveller Training Allowances
Back to Education Initiative (BTEI) Training Allowances paid to Youthreach, STTC or VTOS eligible participants on a pro-rata basis.
Vocational Education Committees’ Scholarship Scheme
Fund for Students with Disabilities
Student Assistance Fund
Millennium Partnership Fund for Disadvantage
Payments made by the Dept of Agriculture:
Farm Retirement Pensions
Farm Retirement Workers Pensions
Payments made by the Dept of Community Rural and Gaeltacht Affairs
Rural Social Scheme
Farm/Fish Assist Jobseekers Allowance or Jobseekers Benefit
One-Parent Family Payment, Widow(er)’s Pension or Disability Allowance
Adult Dependent of a recipient of the non-contributory State Pension
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Other Exempt Income Types
Interest on savings certificates
Exemption from BIK – Travel Pass, new bicycle scheme
Distributions to certain non-residents
Payments in respect of personal injuries
Special trust for permanently incapacitated
haemophilia Trust
Hepatitis C
Thalidomide
Exemption in respect of certain payment under employment law
Foster Care Payment
Income from Scholarships
Child benefit
Early Childcare Supplement
Exemption in respect of certain expense payments
Expenses of members of Judiciary
State Employees: Foreign Service Allowance
Employee of certain agencies: foreign service allowances
Bonus or interest paid under instalment savings schemes
Certain interest not to be chargeable
Interest on certain securities
Certain foreign pensions
Basic and increased exemptions in respect of tax under section 123 (Redundancy) including SCSB
Relief for agreed pay restructuring
Lump sum weekly payment or resettlement allowance paid under the Redundancy Payments Act, 1967
Military & other pensions, gratuities and allowances
veterans of war of independence
Rent a Room relief
Scéim na bhFoghlaimeoirí Gaeilge
Childcare service relief
There are more details of the Universal Social Charge here. (USC)
Hi there
I am doing a full time masters and have a part time job on the side
I receive a grant for my fees but not a maintenance grant
Last year i earned just under 10 grand
this year to date i have earned less that 500 but the USC is still being taken out of my weekly pay packet?
I doubt i’ll reach the 10000 this year unless I get a job in my field
So therefore should I not be exempt from the USC?
We both receive our income from UK pensions both ocupational and old age. No income from Ireland as we never worked here. Can you confirm if we should be paying usc on both occupational and old age pensions I have written three times to the Revenue but have had no luck with an answer.