# Medical Card and USC



## newman (15 Sep 2012)

Hi,I received a full medical card for myself and my family and was wondering if i can claim back any usc that was deducted at 7% for the current year up to the date i recieved the card and how do i go about it,also i had to have a root canal done this year which cost 450 euro plus an extraction and a number of fillings which i had to pay for can i get a refund now for those costs even though i got the card after all the work was done many thanks for any help


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## vandriver (16 Sep 2012)

Im sure the medical card only applies from the date it is issued.Don't forget to include your root canal bill on a Med 2 form at the end of the year for a tax refund.(check with your dentist whether the other procedures are covered).
For what its worth,root canals on non visible teeth is not covered on the card anyway .
As for the USC,as we are still in the same tax year,why not get payroll at work to organize any refund.


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## vandriver (16 Sep 2012)

You are due a refund of any USC paid @7%(well the 3% extra anyway),as you are liable for a maximum USC charge of 4% for the whole year if you have held the FULL medical card for any part of the year.
Revenue FAQs here
www.revenue.ie/en/tax/usc/universal-social-charge-faqs.pdf


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## Jano (16 Sep 2012)

Vandriver that's a great link but I read the following on p.19 but I believe that Revenue are telling people when they ring to notify them, that they should apply at the end of the year for a refund!!

"On receipt of a full medical card, 
you should notify Revenue immediately.  Revenue will then issue a revised tax credit 
certificate to your employer.  Any refund due will be automatically made by your 
employer.  It should be noted that your employer cannot apply the lower rate of USC and 
refund any overpayment of USC deducted unless they have received a revised tax credit 
certificate from Revenue stating that the lower rate of USC applies."


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## vandriver (16 Sep 2012)

It wouldn't be the first time that the front line aren't up to speed with their own regulations.


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## newman (16 Sep 2012)

Vandriver thanks for the info, very informative, its much appreciated


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