Seán Sherlock (Cork East, Labour)
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55. To ask the Minister for Finance if a person (details supplied) in County Cork is entitled to a tax and USC refund. [32129/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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Revenue has advised me that the person in question is in receipt of both an occupational pension and weekly payments from the Department of Social Protection, Community and Rural Development and the Islands. These payments are taxable income sources and are subject to tax rates, rate bands and tax credits in the normal manner.

Due to the person’s level of income in 2020, no tax has been deducted from the person during the year and consequently there is no refund (of tax) due to the person. However, Revenue noted that Universal Social Charge (USC) deductions were being applied to the person's occupational pension in 2020 (year to date) even though the pension is below the €13,000 annual exemption threshold for USC.

To rectify the position, Revenue has input the necessary exemption marker to the person’s records and issued an amended payroll notification to the person's pension provider. The USC overpayment will be refunded directly to the person in their next monthly pension payment.

Finally, if the person has any further queries or concerns, the person should contact Revenue’s National PAYE Helpline at telephone number 01-7383636.