Paul Kehoe (Wexford, Fine Gael)
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Question 279: To ask the Minister for Finance if persons receiving social welfare payments are exempt from the universal social charge; if persons receiving a social welfare payment from another country are exempt, for example, a person over 70 years receiving a UK state pension; if not, can they be included in the list of exemptions; and if he will make a statement on the matter. [1246/11]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position is that payments made under the Social Welfare Acts and payments that are of a similar nature, including social welfare payments made by authorities in other countries such as a UK social security pension, are exempt from the Universal Social Charge (USC). However, where an individual has both social welfare-type payments and other income, the other income will be liable to the Universal Social Charge once it exceed the annual entry threshold of €4,004. While there is no general exemption from the USC for individuals aged over 70 years, such individuals will pay USC, on any non-social welfare type income, at the rate of 2% on the first €10,036 of income and at a rate of 4% on income above that amount. Other individuals will pay USC at the rate of 2% on the first €10,036 of income, a rate of 4% on the next €5,980 of income and a rate of 7% on the remainder of their income.