Robert Troy (Longford-Westmeath, Fianna Fail)
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141. To ask the Minister for Finance the reason a person (details supplied) did not qualify for the USC charge reduction in 2019. [41839/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 531AN of the Taxes Consolidation Act (TCA) 1997 provides for a reduced Universal Social Charge (USC) rate of 2% on all income above €12,012, where a person’s total income in a year does not exceed €60,000 and where the person is aged 70 or over or holds a full medical card. A rate of 0.5% on the first €12,012 of income applies to all taxpayers.

Revenue has advised me that it has reviewed the tax position of the person in question for 2015 to 2018 inclusive and to date in 2019 and is satisfied that the reduced rate of USC was applied in each year.