Brendan Griffin (Kerry South, Fine Gael)
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Question 53: To ask the Minister for Finance if a person (details supplied) in County Kerry is exempt form the universal social charge; and if he will make a statement on the matter. [26481/11]

Michael Noonan (Limerick City, Fine Gael)
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The Universal Social Charge, which came into effect on 1 January 2011, is a charge payable on gross income subject to certain exemptions. All individuals are liable to pay the Universal Social Charge if their gross income exceeds the threshold of €4,004 per annum. It is not levied on payments from the Department of Social Protection. I am advised by the Revenue Commissioners that the taxpayer in question is in receipt of an Occupational Pension and a Widows Pension from the Department of Social Protection. Revenue records indicate that the taxpayer's Occupational Pension exceeds €4,004 per annum and as a result she is liable to pay the Universal Social Charge in respect of the Occupational Pension. There is no liability in respect of her Widows Pension. There is no age related exemption in respect of the Universal Social Charge.