Jack Wall (Kildare South, Labour)
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Question 88: To ask the Minister for Finance if a person who received a delayed payment from the Health Service Executive has to pay the universal social charge on the total amount; and if he will make a statement on the matter. [8835/11]

Michael Noonan (Limerick City, Fine Gael)
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The position is that, on the basis of the legislation as enacted, all relevant emoluments made on or after 1 January 2011 are subject to the Universal Social Charge irrespective of the period to which they relate. The Revenue Commissioners has provided detailed information on the Universal Social Charge in the form of Frequently Asked Questions. This issue is dealt with at number 4.19 of the FAQ's. These are available on the Revenue website – www.revenue.ie.