Revenue eBrief No. 49/16 Tax Treatment of Flight Crew Members
Section 127B TCA 1997 provides for the taxation under Schedule E of employment income arising to a flight crew member in respect of an employment exercised aboard an aircraft operated in international traffic where the place of effective management of the enterprise operating the aircraft is in this State.
The Tax and Duty Manual has been updated to include the rates of USC chargeable for the years 2011 to 2016.
Source: Revenue Commissioners. www.revenue.ie. Copyright Acknowledged.