I am advised by the Revenue Commissioners that the person concerned is liable to pay the universal social charge for 2012. A PAYE Balancing Statement (P21) issued to the person concerned on 2 April 2013 detailing the charge for 2012. In Budget 2013, following a review of the USC carried out by my Department, the income threshold for the application of the universal social charge was increased from €77 per week for 2012 to €193 per week and therefore the person concerned is not liable for the charge for 2013. The Revenue Commissioners will write to the person concerned seeking the information necessary to issue a PAYE Balancing Statement (P21) for 2013.