Home / Skills / Payment / ie-usc

ie-usc

By openaccountants. Updated July 21, 2026. Categories: Payment.

Use this skill whenever asked about Ireland's Universal Social Charge (USC) for self-employed individuals or any taxpayer. Trigger on phrases like "USC calculation", "universal social charge", "USC rates Ireland", "USC bands", "USC surcharge", "USC self-employed", "USC medical card", "USC exemption", or any question about USC obligations. This skill covers standard rates and bands, the self-employed surcharge, exemptions, reduced rates for medical card holders and over-70s, and edge cases. ALWAYS read this skill before touching any Irish USC work.

View repository on GitHub

SKILL.md

The description above is the indexed summary. With JavaScript enabled, this page also loads the SKILL.md text from GitHub.