Jack Wall (Kildare South, Labour)
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63. To ask the Minister for Finance if a person (details supplied) in County Kildare is due a tax rebate for 2010 and 2011; and if he will make a statement on the matter. [19197/13]

Michael Noonan (Limerick City, Fine Gael)
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I have been advised by the Revenue Commissioners that PAYE Balancing Statement (P21) for 2010 and 2011 issued to the person concerned on 26 March 2013. Based on these statements underpayments of income tax arise in the amount of €99.64 for 2010 and €1.20 for 2011. According to Revenue records no income levy was deducted for 2010. Accordingly no refund is due. With regard to USC, for 2011, all individuals are liable to the USC where gross income exceeds the threshold of €4,004 per annum. The rate of the charge on the first €10,036 is 2%. Full medical card holders are not exempt from USC but the maximum rate of USC on PAYE income for holders of full medical cards is 4%, i.e. the 7% rate does not apply to income over €16,016. According to Revenue records the correct USC was paid by the person concerned for 2011.