Written answers
Thursday, 12 January 2012
Department of Finance
Tax Collection
5:00 pm
Michael McCarthy (Cork South West, Labour)
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Question 88: To ask the Minister for Finance if he will confirm if a person (details supplied) in County Cork is exempt from the universal social charge; and if he will make a statement on the matter. [1838/12]
Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that as the person concerned has an annual income in excess of €10,036 he is liable for the Universal Social Charge. The rates of the charge are 2% on amounts up to €10,036 (€193 weekly), 4% thereafter on amounts up to €16,016 (€ 308) weekly, and 7% on income over €16,016. A Tax Credit and Universal Social Charge Certificate for the year 2012, which sets out the rates and income bands for the Universal Social Charge, issued to the person's employer on 19 December 2011.
The taxpayer can obtain a copy of the 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).
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