Universal Social Charge (USC)
USC is a tax payable on your total income, but there are some types of income that are exempt. Depending on your circumstances, you pay USC at the standard rate or the reduced rate. You can see examples of how to calculate your USC in the calculating your USC section.
How USC affects married couples and civil partners, maintenance payments and redundancy payments, is also explained.
If your circumstances change, for example, being granted a medical card, you should contact Revenue.
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