I am advised by the Revenue Commissioners that the taxpayer in question has been issued with a Tax Credit Certificate for 2013 on a separate assessment basis showing tax credits of €3,300 per annum. However he should correctly be on a Joint assessment basis with a married tax credit. An amended tax credit certificate is being issued to give effect to this. His tax credits will then increase to €4,950 per annum or €95.19 per week. If the taxpayer feels that he has overpaid tax for 2012 he should submit his Form P60 to Limerick Tax District to claim any refund due. It should also be noted that employment on a community employment scheme is exempt from Universal Social Charge (except for the manager and administrator of the scheme).