Brian Walsh (Galway West, Independent)
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88. To ask the Minister for Finance if he will provide a breakdown of deductions for universal social charge and PAYE in respect of a person (details supplied) in County Galway; the reason in view of their income level this person is liable for USC and PAYE; and if he will make a statement on the matter. [16015/14]

Michael Noonan (Limerick City, Fine Gael)
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The Universal Social Charge (USC) is payable when an individual's gross income exceeds a threshold of €10,036 per annum. In this case, the income of the individual concerned for USC in 2013 was €13,046.89. The first €10,036 of income was liable at 2% and the balance of €3,010.89 was liable at 4%. On this basis, the total USC payable for 2013 was €321.15 and this amount has already been paid.

The individual's income for PAYE purposes in 2013 was €23,959. This amount comprised occupational income, a Transitional State Pension of €7,644 and a Contributory State Pension of €3,269. While the State pensions are not liable to Universal Social Charge, the total income is liable to income tax at the 20% tax rate and the gross tax payable was €4,791.80. The customer is entitled to a Personal Tax Credit of €1,650, a PAYE Tax Credit of €1,650, an Age Tax Credit of €245 and a Rent Credit of €400. The claim for Rent Credit was made when the person visited his local Revenue office in the past week.

The net PAYE tax payable for 2013 was therefore €846.80.  The person is due a refund of €279.89 which he will receive shortly.