Revenue Note for Guidance

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Revenue Note for Guidance

531AW Repayments


This section makes provision for repayments of USC.


(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