Revenue eBrief No. 035/24
06 February 2024
Universal Social Charge Regulations (USC) 2023 (S.I. No. 700 of 2023)
Tax and Duty Manual Part 18D-00-02 – Universal Social Charge Regulations 2018 – has been updated to reflect the changes made to the Universal Social Charge Regulations 2018 S.I. No. 510 of 2018 as a result of the Universal Social Charge Regulations 2023 S.I. No. 700 of 2023.
The Regulations are updated in Regulation 2, Regulation 4, and by the insertion of new Regulation 21A.
The table in the manual has been updated at Regulation 4 and Regulation 21A.