Patrick O'Donovan (Limerick, Fine Gael)
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130. To ask the Minister for Finance the reason a person (details supplied) in County Wexford is liable for pay as you earn and pay related social insurance on his income from a community employment scheme; and if he will make a statement on the matter. [19491/15]

Michael Noonan (Limerick City, Fine Gael)
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Income from Community Employment Schemes is regarded as income for tax purposes and is therefore chargeable to PAYE income tax and PRSI. The appropriate Tax Credit of €3,300 has been granted to the person concerned.

Participants in Community Employment Schemes are exempt from the Universal Social Charge (USC). It appears however that USC has been deducted from the income of the person concerned. Revenue will contact the employer in this instance and advise the employer to refund any USC deductions incorrectly taken from the person concerned.