Dan Neville
Question:267. Deputy Dan Neville asked the Minister for Finance the position regarding the universal social charge in respect of a person (details supplied) in County Limerick. [48632/12]
View answerTuesday, 6 November 2012
Questions (267)
Written answers
The position is that payments made in lieu of Department of Social Protection payments, such as Community Employment Schemes paid by the Department of Jobs, Enterprise and Innovation, are exempt from the Universal Social Charge. I am advised by the Revenue Commissioners that Revenue records indicate that the individual concerned commenced with the employment scheme on 15 Oct 2012 and was not in possession of a Tax Credit Certificate. The employer therefore, in accordance with PAYE Regulations, operates the emergency basis of tax deduction by deducting the appropriate amount of tax, PRSI, if applicable, and Universal Social Charge. The individual concerned subsequently submitted a tax return and a tax credit certificate based on this return will issue shortly. On operation of this tax certificate, any amounts of tax and/or Universal Social Charge overpaid should be refunded by the employer.