Revenue Note for Guidance
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