Bernard Durkan (Kildare North, Fine Gael)
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142. To ask the Minister for Finance if the universal social charge is or was deducted in the case a person (details supplied) in County Kildare; and if he will make a statement on the matter. [25613/13]

Michael Noonan (Limerick City, Fine Gael)
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I have been advised by the Revenue Commissioners, that based on the information available to them, the person concerned had no earnings since October 2011. During the tax year 2011, the Universal Social Charge (USC) was deducted by the person’s employer. The person’s 2011 USC liability has now been reviewed and a refund of the amount of USC over deducted will issue shortly to the person concerned.