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Written Answers - Tax Code

Tuesday, 7 February 2012

Dáil Éireann Debate
Vol. 754 No. 3

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 122.  Deputy Brendan Griffin Information on Brendan Griffin Zoom on Brendan Griffin  asked the Minister for Finance Information on Michael Noonan Zoom on Michael Noonan  further to Parliamentary Question No. 80 of 14 December 2011, his views on a matter (details supplied) regarding the universal social charge; and if he will make a statement on the matter. [6331/12]

Minister for Finance (Deputy Michael Noonan): Information on Michael Noonan Zoom on Michael Noonan The position is as I stated on 14 December 2011 in reply to Parliamentary Question Number 80, that the Universal Social Charge (USC) does not apply to social welfare payments or payments of a similar nature made by any other state or territory.

[375]However, occupational pensions are liable to the USC, if the payment is greater than the exemption limit, which from 1 January 2012 is €10,036 per annum.

Therefore, in this particular case the retired couple in question receives a higher proportion of their total income from occupational pension than the retired couple in the newspaper article and therefore pays more USC. In both cases the State Pensions are exempt from the USC.

As the Deputy is aware, the USC was reviewed by my Department in the lead up to Budget 2012 and the report can be obtained at

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