Jack Wall
Ceist:205. Deputy Jack Wall asked the Minister for Finance if a person (details supplied) in County Kildare is due a tax refund; and if he will make a statement on the matter. [3541/15]
Amharc ar fhreagraTuesday, 27 January 2015
Ceisteanna (205)
Freagraí scríofa
I have been advised by the Revenue Commissioners that the person concerned is a chargeable person for income tax purposes. A tax return for 2013 has been received by Revenue and a refund issued to the person concerned in September 2014.
On receipt of the 2014 tax return, the position will be reviewed and any tax and/or universal social charge (USC) overpaid will be refunded.
The Revenue Commissioners have confirmed, that based on the information currently available to them, USC, should not be deducted from the pension of the person concerned. A revised tax credit and USC certificate will issue shortly to the person concerned and to their pension provider. When the amended certificate is received by the pension provider, the USC over deducted in 2015 will be refunded.