Yeah after about €70k there is a higher rate of USC. The 52% includes PAYE, PRSI and USC at the highest bands for a regular employee.

In Ireland it’s about 48% on everything above €40k, then 52% above €70k.

That by itself could be misleading though, the overall effective tax rate for someone on €40k is 18%, around 30% at €70k. The thresholds will rise next year.

You only have to pay for this mod once.

An artist isn’t going to continue making modifications to a painting once you’ve bought it, not unless you pay them to do so. Presuming they aren’t feeling generous with their time.

Seems like it. Hard to know though how it actually feels given the scale of the building will be different, more realistic, from the start.