Dáil Éireann Debate, Tuesday - 31 January 2012
109 Deputy Michael McGrath asked the Minister for Finance if a person’s income from the Department of Social Protection, which is exempt from the universal social charge, counts towards the exemption limit of €10,036 per annum. [4796/12]
View answerThe position is that payments from the Department of Social Protection are exempt from the Universal Social Charge. The annual exemption threshold of €10,036 applies to income which is chargeable to the USC. Accordingly, payments from the Department of Social Protection are not included in the exemption limit of €10,036.
