Michael McGrath (Cork South Central, Fianna Fail)
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To ask the Minister for Finance if a person (details supplied) in County Mayo will be affected by the change to the universal social charge for persons over 70 years. [56828/12]

Michael Noonan (Limerick City, Fine Gael)
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The position is that the changes I announced on Budget Day in relation to the liability of individuals to the Universal Social Charge (USC), apply to those individuals who are 70 years of age and over or medical card holders, whose income is €60,000 and above for 2013. It should be noted that the State Pension and other similar type payments made by the Department of Social Protection are not liable to the USC. I am advised by the Revenue Commissioners that based on the level of income in previous years of the person in question, his income for 2013 is not likely to be €60,000 and, accordingly, he will not be affected by the changes to be introduced from 1 January 2013.