eBrief No. 017/21 – Universal Social Charge

Revenue eBrief No. 017/21 03 February 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 […]