No. USC is payable regardless of age. However if 70 or over and where income does not exceed €60,000 it will be levied at a top rate of 2% on any income above €12,012.
Is there an age exemption for the USC?
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About the Author: Cathal Maxwell
Cathal brings over 40 years of tax experience, advising individuals and businesses on Income Tax, Capital Taxes, Inheritance Tax, Stamp Duty, and VAT.
