Commitment

Raise USC thresholds and reduce the USC burden

What this means

  • Fine Gael is a political party that made this tax promise in its November 2024 general election manifesto.[source]
  • The commitment is to raise the point at which workers start paying the 3% USC rate, moving the threshold from 27,382 euros up to 40,000 euros.[source]
  • Fine Gael also promised to scrap the extra USC surcharge that currently applies to self-employed people, reducing their tax burden.[source]
  • This commitment is still at the promised stage only, meaning it has not yet been delivered or legislated for.[source]
  • Voters and watchdogs can use this promise as a benchmark to hold Fine Gael to account if it enters government after the 2024 election.[source]

Direct impact (1)

Indirect impact (10)

Two-hop relationships traced through the entity above. Useful for spotting downstream knock-on effects.

  • owned by party → party member2-hop via fine-gael
    Alan DillonOfficeholder
  • owned by party → party member2-hop via fine-gael
    Barry WardOfficeholder
  • owned by party → party member2-hop via fine-gael
    Brian BrennanOfficeholder
  • owned by party → party member2-hop via fine-gael
  • owned by party → party member2-hop via fine-gael
    Colm BrophyOfficeholder
  • owned by party → party member2-hop via fine-gael
    Colm BurkeOfficeholder
  • owned by party → party member2-hop via fine-gael
    David MaxwellOfficeholder
  • owned by party → party member2-hop via fine-gael
    Edward TimminsOfficeholder
  • owned by party → party member2-hop via fine-gael
    Emer CurrieOfficeholder
  • owned by party → party member2-hop via fine-gael
    Emer HigginsOfficeholder

Summary derived from the records cited above. Read the methodology to understand how this is generated.

Relationship map

Fine Gael - owned by partyPFine Gaelowned by partyCRaise USC thresholds and reduce…

One-hop relationships derived from the entity records. Click any node to follow the link.

Status

Promised

Fine Gael committed to raising the entry threshold for the 3% USC band from €27,382 to €40,000 and abolishing the USC surcharge on self-employed income.

Attribution & links

Origin
Manifesto
Policy area
Finance And Taxation
Owning party
Fine Gael
Responsible body
Responsible officeholder
Linked mandate
First stated
2024-11-17
Last reviewed
2026-05-21

Evidence & sources

Every status claim above is backed by a primary source — follow a link to the source-of-truth document.

Evidence

Knowledge graph

Loading graph data...