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AI Summary of 2. Amendment of section 531AN of Principal Act (rate of charge)

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Version status: In force | Document consolidation status: No known changes
Version date: 1 January 2026 - onwards
Version 2 of 2

2. Amendment of section 531AN of Principal Act (rate of charge)

(1) Section 531AN of the Principal Act is amended -

(a) in subsection (3), by the substitution of "€28,700" for "€27,382",

(b) in subsection (4), by the substitution of "2028" for "2026", and

(c) by the substitution of the following for Part 1 of the Table to that section:

"Part 1

Part of aggregate income Rate of universal social charge
(1) (2)
The first €12,012 0.5 per cent
The next €16,688 2 per cent
The next €41,344 3 per cent
The remainder 8 per cent

".

(2) Subsection (1) applies for the year of assessment 2026 and each subsequent year of assessment.

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