Michael McGrath (Cork South Central, Fianna Fail)
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Question 142: To ask the Minister for Finance the reason a person (details supplied) in County Cork, whose income is well below the relevant threshold, is paying the universal social charge. [6855/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the person in question is exempt from the Universal Social Charge (USC), based on the most recent figures available to Revenue. A revised Tax Credit/USC Certificate has recently issued to this person and their pension provider. This person's pension provider will refund any USC deducted since January.End of Take