Fergus O'Dowd (Louth, Fine Gael)
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261. To ask the Minister for Finance if an official will contact a person (details supplied) in County Louth regarding a matter in relation to the universal social charge; and if he will make a statement on the matter. [11436/15]

Michael Noonan (Limerick City, Fine Gael)
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The Universal Social Charge was introduced by Section 3(1)(a) of the Finance Act 2011 and applies to specified income received on and after 1st January 2011. The charge is determined by the date the relevant income is received as distinct from when it was earned.

I am advised by the Revenue Commissioner that the person concerned received arrears of pay in 2012 in respect of the years 1992 to 2001. The arrears of pay is subject to the Universal Social Charge. There have been a number of contacts between the person concerned and Revenue and the position has been fully explained on each occasion.