I am a PAYE worker and pay USC through my pay cheque. However, I also am a landlord; I rent a house to tenants.
Say I earn €40,000 per year (gross) in my PAYE job. I earn €3,000 after expenses from the house rental. I pay 41% tax on this. Do I also pay 7% on the €3,000 or on €1,770 (i.e. the 59%)?