Terence Flanagan (Dublin North East, Renua Ireland)
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160. To ask the Minister for Finance his views on a matter (details supplied) regarding the universal social charge; and if he will make a statement on the matter. [41365/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that they have reviewed the liability of the person concerned to Universal Social Charge (USC) having regard to the circumstances of the person as known to them. I am further advised by Revenue that it would appear that the person concerned is paying the correct amount of USC.

The person concerned can request a review of his tax liability for 2015 after the end of the year to ensure that, having regard to all of his circumstances, the correct deductions were made.