# Refund of Universal Social Charge paid in 2011



## Aureus (6 Jan 2012)

Hi,

Does anyone have any idea how I can go about claiming a refund of Universal Social Charge paid in 2011, now that we've reached the new year? Revenue.ie is suspiciously silent about this (unless I'm missing something).

I seem to remember at the end of 2010 there was a form you could download for refunds of the old Healthy Levy and Income Levy. Just one week into 2012 there's already a site up and running for paying the new poll tax (Household Charge). Shame there's not similar aclarity in facilitating those who the Revenue owes money.


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## PolkaDot (6 Jan 2012)

Some info here:

http://www.citizensinformation.ie/e...ncome_tax/universal_social_charge.html#l47180

http://www.revenue.ie/en/tax/usc/index.html

I think you'll need to wait a few weeks, until you have your P60 etc and statement of total USC paid.

If the revenue don't refund you automatically, then get on to them.


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## Aureus (7 Jan 2012)

Thanks.

I've not been in continuous employment so there will be no automatic refund. I already have a statement of total USC paid as it comes with your P45.

Citizensinformation.ie advises:

"Complete a Universal Social Charge Refund Claim Form and send it to your     local Revenue office" or "submit your claim online using the online facility on the Universal     Social Charge page on www.revenue.ie". However neither the claim form nor the online facility actually exist. The Revenue have a FAQ about the USC. This states that it was recently amended as follows: "Text regarding claim forms and online facility deleted." So the FAQ used to tell you how to get a refund but now the information's been removed! Isn't that a bit odd and unhelpful?

All it says now is "contact your local Revenue office for a review of your USC deductions at the end of the year." But I would rather have more specific guidance so I'll wait a few weeks to see if they get their act together.

The reason I'm grumpy about this is I've always suspected the system is designed to be as obscure and inconvenient as possible. They're hoping that people will fail to claim what they are owed due to ignorance or laziness. Why else should you have to wait until the end of the year, and why should you have to submit a _separate_ claim rather than just requesting an ordinary P21 Balancing Statement? 

I've spoken with many people who are in non-continuous employment and are entitled to a refund but had no idea until I pointed it out. You shouldn't have to be an avid reader of Askaboutmoney.ie to avoid being overcharged tax. It's especially odious as, although there's not a lot of money involved, it hits those without steady jobs who can least afford to be accidentally overtaxed. Thankfully I gather they're going to reform the system for 2012, so that it's collected and refunded in a manner more like ordinary income tax.


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