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Hi Alan,
A client who is Irish but non-resident living a paying taxes in Malta in receipt of private pension. Is such income subject to USC/PRSI?
Regards
Brendan

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Asked on 7 September 2016 10:11 am
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If he is tax resident in Malta (in terms of days etc) and not resident in Ireland (<183 days in current year, 280 days in current and previous years combined) then no.
Social Welfare Consolidation Act 2005 Sch 1 Part 3:
6. A person who is regarded as not resident or not ordinarily resident in the State in accordance with the Income Tax Acts and whose reckonable income for that year does not include income to which Chapter 3 of Part 4, or Part 43, of the Act of 1997 applies.
See also USC FAQs

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Answered on 12 September 2016 9:52 am