Jack Wall (Kildare South, Labour)
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98. To ask the Minister for Finance if a person (details supplied) in County Kildare is paying the correct taxation; and if he will make a statement on the matter. [19414/14]

Michael Noonan (Limerick City, Fine Gael)
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I have been advised by the Revenue Commissioners that USC is payable on gross income as follows:

- On the first €10,036 @ 2%,

- On the next €5,980 @ 4%,

- On the balance @ 7%.

Where an individual is aged 70 years or over and their aggregate income for the year is €60,000 or less a reduced rate applies.  This reduced rate limits the charge to 4% on all income over the first €10,036. I have been advised by the Revenue Commissioners that a tax credit certificate issued to the person concerned on 28 January 2014. Based on that certificate and the details supplied by the Deputy, the person concerned is paying the correct amount of USC. I have further been advised by the Revenue Commissioners that the Pension Levy deduction referred to in the details supplied by the Deputy is not a tax deduction.  This may be a  levy imposed by the relevant occupational Pension Scheme of which the taxpayer is a beneficiary.