Jack Wall (Kildare South, Labour)
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265. To ask the Minister for Finance if a person (details supplied) in County Kildare is exempt from universal social charge; and if he will make a statement on the matter. [14096/14]

Michael Noonan (Limerick City, Fine Gael)
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I have been advised by the Revenue Commissioners that based on the information available, the person concerned is exempt from Universal Social Charge (USC). A PAYE Balancing Statement (P21) for 2013 and a refund of USC deducted will issue shortly to the person concerned.