Finian McGrath (Dublin North Central, Independent)
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To ask the Minister for Finance if the legislative basis on which self-employed and employed cross border workers are treated differently for taxation and uviversal social charge purposed is Section 825A of the Taxes Consolidation Act 1997 as inserted by Section 13 of the Finance Act 1998 the section that enables the Revenue Commissioners to apply it to employees only; if he will highlight the section of this legislation that makes a distinction between employed and self-employed persons resident here but working exclusively outside the State as the section itself refers to an individual rather than an employed; and if he will make a statement on the matter. [13728/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that Section 825A of the Taxes Consolidation Act 1997 (the “cross border worker relief”) is confined only to the remuneration accruing to an individual resident in the State from a “qualifying employment” as defined in subsection (1) of Section 825A. In other words, the relief provided for in Section 825A is confined only to employees holding certain employments outside the State, and does not extend to the self-employed. As the Deputy will be aware, where a statutory provision applies, as in this case, to one category of individual, it is not necessary to list in the provision all the categories of individuals to which the relevant provision does not apply nor is it necessary to distinguish as between various categories of individual. This is why Section 825A makes no specific distinction as between employed and self-employed persons resident here but working exclusively outside the State.