Bernard Durkan (Kildare North, Fine Gael)
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174. To ask the Minister for Finance if a refund of universal social charge is due in the case of a person (details supplied) in County Carlow; and if he will make a statement on the matter. [15060/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the person in question visited the Revenue Office in Kilkenny on 18^th March 2014 and submitted a form  P60 for the 2013 tax year. The person's liability for 2013 has now been reviewed and an overpayment of USC in the sum of €48.66 arises. A PAYE Balancing Statement, Form P 21 and repayment will issue to the person concerned shortly.