Written answers

Wednesday, 11 January 2012

8:00 pm

Photo of Stephen DonnellyStephen Donnelly (Wicklow, Independent)
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Question 82: To ask the Minister for Finance if, with regard to the operation of the universal social charge, the surcharge of 3% on persons who have income from self-employment that exceeds €100,000 in a year applies equally to directors of limited companies whose income exceeds €100,000 in a year and who pay Class S PRSI; and if it does not, the reason this is so. [41151/11]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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The position is that I am aware of the situation and the matter is currently under consideration.

Photo of Michael CreedMichael Creed (Cork North West, Fine Gael)
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Question 83: To ask the Minister for Finance if a person (details supplied) in County Cork is liable for the universal social charge in view of the fact that they hold a full medical card; and if he will make a statement on the matter. [41212/11]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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The position is that full medical cardholders are currently exempt from the higher rate (7%) of Universal Social Charge (USC). In addition, in 2012, if a person's gross income is below €10,036 a year they are exempt from the USC. The exemption limit for 2011 was €4,004 a year. I am advised by the Revenue Commissioners that on the basis of the information available to Revenue, the person concerned is exempt from paying the USC for 2012. Her employer was informed of her tax credits on 19 December, 2011 and was advised that she is exempt from the USC.

The person concerned can obtain a copy of her Tax Credit Certificate by registering online for PAYE Anytime and viewing or printing the Certificate or by contacting Mr. Diarmuid O'Connor at Revenue House, Blackpool, Cork (Tel 021-6027506). The person concerned should notify Revenue in the event of any change which would bring her income above the €10,035 exemption limit.

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