Terence Flanagan (Dublin North East, Fine Gael)
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To ask the Minister for Finance if he will clarify a query regarding the Universal Social Charge in respect of a person (details supplied); and if he will make a statement on the matter. [1307/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that there appears to be no record of any contact from the person in question either by phone or correspondence in relation to this issue. However, I can confirm the following in relation to the Universal Social Charge (USC) liabilities of the person. Prior to 2013, the maximum rate of USC payable by individuals aged 70 years or over was 4%, irrespective of the level of their income, unless they had self-employment income in excess of €100,000 for a tax year, in which case the maximum rate was increased to 7% on the amount of income in excess of €100,000. The 2013 Budget amended the rates for USC from 2013 onwards. The position is that the standard rates of USC will now apply to those aged 70 and over who have aggregate income in excess of €60,000 per annum, which are as follows:

2% on the first €10,036


4% on next €5,980


7% on the balance.

If the person’s aggregate income for 2013, exclusive of income from the Department of Social Protection, will be €60,000 or less he should contact Revenue, Fingal Tax District at ph: 01-8277042, to clarify the situation.