Updated FAQs on Universal Social Charge (USC)
The FAQs on the USC have been updated to confirm that the USC is a tax for the purpose of Double Taxation Agreements and secondly to deal with the income receivable under a deed of covenant. Amendments have also been made to include Foreign Governments in the list of social welfare type payments in Appendix A and to delete relief for agreed pay restructuring from the list of exempt income sources in Appendix B.