Dáil Éireann Debate, Thursday - 21 November 2013
44. Deputy Michael McGrath asked the Minister for Finance if the universal social charge is payable on deposit interest earned by Irish residents in Northern Ireland; and if he will make a statement on the matter. [49911/13]
View answerDeposit interest earned by an Irish tax resident individual in a financial institution in Northern Ireland such as a bank, building society or credit union is exempt from the USC, as is deposit interest earned from similar institutions located in the State.
