Joanna Tuffy (Dublin Mid West, Labour)
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36. To ask the Minister for Finance if a couple, both aged over 70 years, are liable for the universal social charge on a British pension if their combined income is under €60,000 a year; and if he will make a statement on the matter. [20515/14]

Michael Noonan (Limerick City, Fine Gael)
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In the case of an individual who is aged 70 years or over and whose total income is €60,000 or less, universal social charge (USC) is charged at the rate of 2% on the first €10,036 and 4% on the balance of the income. USC is charged on the total income of each individual and the income of a couple is not aggregated for the purposes of USC and the thresholds at which it is charged. In general, an Irish resident in receipt of a pension from the UK is liable to pay USC on that income in Ireland.  The one exception is a UK pension that is similar to a social welfare pension in this State. Such a pension is not liable to USC and is not taken into account in arriving at the €10,036 threshold.