Dan Neville (Limerick, Fine Gael)
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24. To ask the Minister for Finance the position regarding the universal social charge in respect of a person (details supplied) in County Limerick; and if he will make a statement on the matter. [10260/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that a medical card does not in itself exempt a taxpayer from USC although it may reduce the applicable rate.  The taxpayer is exempt from USC only if her gross income for the tax year 2014 is less than €10,036. Income for this purpose does not include payments from Dept. of Social Protection, and it appears from the information supplied that this taxpayer may be exempt.  

If the taxpayer's gross income is likely to be less than €10,036 for the current tax year she should submit evidence of her gross income, such as a letter from her employer, to her local tax office. An amended Tax Credit Certificate, granting exemption from USC, can then be issued to her employer.  On the basis of the information supplied Revenue will initiate a review of previous years where her income may have been below the limit.