Jack Wall
Ceist:51. Deputy Jack Wall asked the Minister for Finance if a person (details supplied) in County Kildare should be exempt from the universal social charge; and if he will make a statement on the matter. [5723/14]
Amharc ar fhreagraWednesday, 5 February 2014
Ceisteanna (51)
Freagraí scríofa
I have been advised by the Revenue Commissioners that the universal social charge is not payable where the annual income of an individual does not exceed €10,036. Income subject to the universal social charge includes private pension income but excludes all payments made by the Department of Social Protection. If the person concerned wishes to seek a review of tax liability for 2013 she may make contact with the Revenue Commissioners. It is not possible based on the information supplied to determine whether the individual concerned will be exempt from the universal social charge for 2014.