Jack Wall (Kildare South, Labour)
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51. To ask the Minister for Finance if a person (details supplied) in County Kildare should be exempt from the universal social charge; and if he will make a statement on the matter. [44505/14]

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 the universal social charge (USC).

USC is currently being deducted from the named individual's pension.  An amended tax credit certificate will issue to the person concerned shortly. The pension provider will also receive an amended tax credit certificate exempting the pension from the charge. The USC paid to date will be refunded directly to the person concerned by the pension provider.