Michael Creed (Cork North West, Fine Gael)
Link to this: Individually | In context

Question 133: To ask the Minister for Finance the position regarding liability for the universal social charge in respect of persons on medical cards; if a concession exists for medical card holders, if he will clarify the situation regarding those who hold a medical card by virtue of household income and those who hold a medical card arising from a specific medical condition; and if he will make a statement on the matter. [7566/11]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context

The Universal Social Charge was introduced with effect from 1 January 2011. There is an exempt annual threshold of €4,004 (€77 per week). However, where this threshold is exceeded, the entire amount is chargeable. The standard rates of charge are:

- 2% on the first €10,036,

- 4% on the next €5,980, and

- 7% on the balance.

The maximum rate of charge for individuals in possession of a full medical card or a Health Amendment Act card is 4% irrespective of the level of their income. However, where an individual has a full medical card or a Health Amendment Act card, and has self-employment income in excess of €100,000 for a tax year, the maximum rate rises to 7% on the amount of the excess over €100,000.

The criteria used in awarding full medical cards or Health Amendment Act cards are a matter for the Minister for Health and Children.