Michael Creed (Cork North West, Fine Gael)
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Question 66: To ask the Minister for Finance if a person (details supplied) in County Cork is liable for the universal social charge on their retirement pension from FÁS; and if he will make a statement on the matter. [40959/11]

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. However, I should point out that occupational pensions are liable to the USC, if the payment is greater than the exemption limit, which from 1 January 2012 is €10,035 per annum.