Written answers
Thursday, 30 September 2021
Department of Finance
Tax Reliefs
David Stanton (Cork East, Fine Gael)
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164. To ask the Minister for Finance the position with regard to an application for a refund of PRSI and USC reliefs by a person (details supplied); and if he will make a statement on the matter. [47279/21]
Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the person in question is registered as a self-assessed taxpayer and was also in receipt of PAYE income in 2018. Following a review of the person’s overall tax position for that year, Revenue is satisfied that he received Illness Benefit payments from the Department of Social Protection. The benefit payments were correctly liable to tax but not to the Universal Social Charge.
Revenue has informed me that it will contact the taxpayer directly to confirm the position.
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