Tom Hayes (Tipperary South, Fine Gael)
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Question 79: To ask the Minister for Finance the way the universal social charge is being applied to persons in receipt of a pension from the UK; and if he will make a statement on the matter. [5776/11]

Michael Noonan (Limerick City, Fine Gael)
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The position is that the Universal Social Charge (USC) does not apply to social welfare payments or payments of a similar nature made by any other state or territory. Therefore, an individual in receipt of a UK pension, which is of a similar nature to payments made by the Department of Social Protection, will not be subjected to USC on that payment. However, if that individual is in receipt of an occupational pension paid by a UK pension provider or former employer that income will be liable to the USC.