26.2.Interpret legislation to explain how the Universal Social Charge is applied
The rules relating to USC are contained in Part 18D TCA 1997.
USC is charged on “aggregate income”. Aggregate inco...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.