I propose to take Questions Nos. 241 and 242 together.
The position is that there is no general exemption from Universal Social Charge (USC) for individuals in possession of a full medical card. However, the maximum rate of USC charged for individuals who hold full medical cards and whose income does not exceed €60,000 is 4%. This applies in place of the normal 7% rate of USC that is charged on income exceeding €16,016.
I am advised by the Revenue Commissioners that as medical cardholders are not generally separately identified on tax records there is no statistical basis on which an estimate could be compiled of the yield to the Exchequer from any additional universal social charge that might arise from the revoking of medical cards on returning to work after long-term unemployment.