A summary of the key points from Budget 2019 are as follows: Income Tax * The entry point for the higher rate of income tax will be increased from €34,550 to €35,300 for a single person and from €43,550 to €44,300, from €43,550, for a married one income couple. * The changes to the Universal Social Charge (USC) are as follows: 1. The 4.75% USC rate will be reduced to 4.5%. 2. The ceiling on the 2.0% rate will increase from €19,372 to €19,874. This will ensure that full time