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Universal Social Charge Payments

Dáil Éireann Debate, Tuesday - 27 November 2012

Tuesday, 27 November 2012

Questions (232)

Thomas P. Broughan

Question:

232. Deputy Thomas P. Broughan asked the Minister for Finance if he will confirm that all State contributory and non contributory pensions are exempt from the universal social charge; and if he will make a statement on the matter. [52525/12]

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Written answers

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 .

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