Taxes Consolidation Act 1997 section 531AL

Definitions (Part 18D)

Section 531AL defines the key terms used in Part 18D of the Act, which governs the universal social charge (USC).

• An individual's "aggregate income for the tax year" is the total of their relevant emoluments and relevant income for the year of assessment, with emoluments taxed in the year of payment rather than the year earned.
• "Relevant emoluments" broadly means income taxed under the PAYE system, while "relevant income" covers all other income not otherwise exempt from USC.
• "Similar type payments" are payments resembling social welfare payments but made by bodies such as the HSE, education and training boards, or the authorities of another country.
• Other defined terms include "Collector-General", "employee", "employer", "excluded emoluments", "income levy", "income tax month", "Income Tax Regulations", "inspector", "social welfare payments", "tax year", and "universal social charge", each cross-referring to its meaning elsewhere in the Acts or Regulations.