Patrick O'Donovan (Limerick, Fine Gael)
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261. To ask the Minister for Finance the reason a person (details supplied) in County Wexford was charged the universal social charge at a higher rate; if adjustments should have been made, given that the person is over 70 years of age; and if he will make a statement on the matter. [34344/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the person concerned has been charged Universal Social Charge (USC) at the correct rate for 2014. Having regard to the age of the person concerned, USC is chargeable on her income for 2014 at the rate of 2% on the first €10,036 of income and 4% on the balance.

As the Deputy will be aware, individuals aged over 70 whose income does not exceed €60,000 were liable to a maximum rate of USC of 4% in 2014, and are liable to a maximum rate of USC of 3.5% in 2015. The Deputy may also be aware that the 2% rate of USC was also reduced to 1.5% from this year and now applies to the first €12,012 of income.