REVENUE UPDATE: eBrief No. 017/21: Universal Social Charge
February 4, 2021
Universal Social Charge
Tax and Duty Manual Part 18D-00-01 – Universal Social Charge – has been updated to reflect the following Finance Act 2020 changes:
- Extension of reduced rate of USC for medical card holders for a further year (extended to 2021)
- Increase in the USC rate threshold in line with increases to the National Minimum Wage that have applied in 2020 and 2021.
