Dominic Hannigan (Meath East, Labour)
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To ask the Minister for Finance if contractors from outside the State who are on contracts with the State agencies and Department have to pay the universal social charge for the duration of their contract; and if he will make a statement on the matter. [51180/12]

Michael Noonan (Limerick City, Fine Gael)
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I assume the Deputy is referring to contractors engaged under contracts for services; i.e. who are self-employed.

The position is that the tax and USC status of contractors from outside the State who are on contracts with State agencies and Departments, is dependent on whether they are resident in the State and the place where the trade or profession is exercised. An individual who is tax-resident in the State for a tax year is liable to Irish tax including USC on his or her worldwide income for that tax year. An individual who is non-resident in the State for the tax year in respect of which tax and USC liabilities are to be calculated is, for that tax year, liable to Irish tax including USC on his or her income derived from any trade or profession exercised in the State. Further details on the Universal Social Charge are available from the Revenue website at www.revenue.ie/en/tax/usc/index.html.