Taxes Consolidation Act 1997 section 531AX

Restriction on deduction

Section 531AX provides that universal social charge is a standalone charge that operates independently of income tax and other taxes, and that excess income tax credits or reliefs cannot be applied to reduce a USC liability.

• USC is an additional charge on income, separate from and in addition to any income tax or other tax liability under the Tax Acts.
• Payment of USC does not reduce an individual's income tax or other tax liabilities in any way.
• Excess income tax credits or reliefs available to an individual cannot be set against a USC liability.
• USC and income tax are computed independently, with no interaction between the two charges.