531AW Repayments

Summary

This section makes provision for repayments of USC.

Details

(1) Any underpayments of USC are to be paid to the Collector-General and any repayments of USC overpaid are to be made by the Collector-General.

(2) Where an individual is not liable to USC because his or her aggregate income for a year of assessment does not exceed €13,000, any USC that is deducted is to be repaid by Revenue on receipt of a valid claim from the individual.

Relevant Date: Finance Act 2021