Dáil Éireann Debate, Tuesday - 8 May 2018
116. Deputy Charlie McConalogue asked the Minister for Finance if a person who is taking part in a community employment scheme has to pay the universal social charge; and if he will make a statement on the matter. [19670/18]
Amharc ar fhreagraPayments made to participants in Community Employment Schemes are not liable to the Universal Social Charge. These payments are treated as social welfare payments and are therefore exempt from the Universal Social Charge under section 531 AM of the Taxes Consolidation Act 1997.
