Dáil Éireann Debate, Tuesday - 12 April 2011
133 Deputy Michael Creed asked the Minister for Finance the position regarding liability for the universal social charge in respect of persons on medical cards; if a concession exists for medical card holders, if he will clarify the situation regarding those who hold a medical card by virtue of household income and those who hold a medical card arising from a specific medical condition; and if he will make a statement on the matter. [7566/11]
Amharc ar fhreagraThe Universal Social Charge was introduced with effect from 1 January 2011. There is an exempt annual threshold of €4,004 (€77 per week). However, where this threshold is exceeded, the entire amount is chargeable. The standard rates of charge are:
— 2% on the first €10,036,
— 4% on the next €5,980, and
— 7% on the balance.
The maximum rate of charge for individuals in possession of a full medical card or a Health Amendment Act card is 4% irrespective of the level of their income. However, where an individual has a full medical card or a Health Amendment Act card, and has self-employment income in excess of €100,000 for a tax year, the maximum rate rises to 7% on the amount of the excess over €100,000.
The criteria used in awarding full medical cards or Health Amendment Act cards are a matter for the Minister for Health and Children.
