Payments that are made under the Social Welfare Acts are specifically excluded from liability to universal social charge. Accordingly, all State contributory and non-contributory pensions are exempt from the charge.
I would also draw the Deputy’s attention to the fact that certain payments, which are of a similar character to social welfare payments, are also exempt from universal social charge. A list of such payments is included at Appendix A, page 61, of the FAQs relating to the universal social charge published by the Revenue Commissioners and available at http://www.revenue.ie/en/tax/usc/universal-social-charge-faqs.pdf .