Tax and Universal Social Charge (USC) treatment of employment income arising to flight crew members

Revenue has updated the Tax and Duty Manuals to reflect the current position in relation to the tax and Universal Social Charge (USC) treatment of employment income arising to flight crew members in respect of employments exercised aboard aircraft operated in international traffic where the place of effective management of the enterprise operating the aircraft is in this State.

The revised instruction, which reflects the insertion of section 127B into the Taxes Consolidation Act 1997 by section 16 of Finance Act 2011, can be accessed in Part 05-05-29 of the Income Tax, Corporation Tax and Capital Gains Tax Manual on the Revenue website.