Fiona O'Loughlin (Kildare South, Fianna Fail)
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217. To ask the Minister for Finance if a person that is taking part in a community employment scheme must pay the universal social charge; and if he will make a statement on the matter. [24840/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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Payments made to participants in Community Employment Schemes are not liable to the Universal Social Charge. These payments are treated as social welfare payments and are therefore exempt from the Universal Social Charge under section 531 AM of the Taxes Consolidation Act 1997.