Michael McGrath (Cork South Central, Fianna Fail)
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44. To ask 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]

Michael Noonan (Limerick City, Fine Gael)
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Deposit 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.