<P> Revenue will calculate the tax payable for a person who files a return of income more than two months prior to the filing deadline . </P> <P> Underpaid tax attracts an interest penalty charge of 0.0219% per day, and underpayments may result in a surcharge, prosecution, or publication of their name in a defaulters' list . </P> <P> The Universal Social Charge (USC) is a tax on income that replaced both the income levy and the health levy (also known as the health contribution) since 1 January 2011 . It is charged on your gross income before any pension contributions or PRSI . </P> <P> If your income is less than € 13,000 you pay no Universal Social Charge (USC). (This limit was € 4,004 in 2011, € 10,036 from 2012 to 2014 and € 12,012 in 2015 .) Once your income is over this limit, you pay the relevant rate of USC on all of your income . For example, if you have income of € 13,000 you will pay no USC . If you have income of € 13,001 you will pay 0.5% on income up to € 12,012 and 2.5% on income between € 12,012 and € 13,001 . </P>

When did universal social charge start in ireland