Jack Wall (Kildare South, Labour)
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208. To ask the Minister for Finance if a person (details supplied) in County Kildare should be paying the universal social charge charge and levies; and if he will make a statement on the matter. [47907/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that based on the information available; the person concerned is exempt from the universal social charge (USC) since 2012.

USC is currently being deducted by the individual's pension provider. Revenue has now carried out a review for 2012 and 2013 and a refund together with PAYE Balancing Statements will issue directly to the individual. The person concerned has been contacted and advised the liability for 2014 will be reviewed at the end of the year on receipt of Form P60.

Revenue has arranged to update records for 2015 to include an exemption from USC.