eBrief No. 017/21 – Universal Social Charge

Revenue eBrief No. 017/21

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.