I am advised by the Revenue Commissioners that, according to their records, the amount of the deduction referred to by the taxpayer appears to be neither income tax nor Universal Social Charge.
An amended tax credit certificate, on a week one basis, showing a reduced tax credit, issued to the taxpayer on 4 March 2014. Based on the level of pension in previous years this certificate should result in approx. €7 per week income tax being deducted. No arrears of this tax would be deducted due to the week one basis. As the taxpayer's total income, excluding DSP pension is less than €10,036 he has been deemed to be exempt from paying Universal Social Charge.
It is suggested that the taxpayer consult his pension provider again to find out the exact nature of the deduction and a breakdown of the amount if it is made up of different elements. If the deduction includes tax or USC and he is unable to resolve the issue with his pension provider he should contact Revenue at 1890 222425 to seek further assistance.