Sandra McLellan (Cork East, Sinn Fein)
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64. To ask the Minister for Finance the reason a person who is employed in another country (details supplied) who is liable to pay €8,000 under the universal social charge in this State per year must pay a second preliminary tax of €8,000 up-front for next year, even though they are an employee and not self-employed; and if he will make a statement on the matter. [12737/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that based on the limited information given it is not possible to provide an answer to the question.  However, general information on payment of preliminary tax is available from the Revenue website at: .