Revenue eBrief No. 004/26
06 January 2026
Universal Social Charge
Tax and Duty Manual Part 18D-00-01 - Universal Social Charge - has been updated to reflect the following changes resulting from Finance Act 2025:
- Paragraph 4 has been updated to account for the increase in the USC rate thresholds in line with increases to the National Minimum Wage.
- Examples throughout the manual have been updated to reflect these changes.
- Paragraph 6.1 has been updated to confirm that employer contributions to the Auto Enrolment Retirement Savings System in respect of an employee are not considered relevant emoluments for the purposes of USC.
- Paragraph 6.2 has been updated to confirm that a donation under section 847AA in respect of donations to National Governing Bodies is not relieved from USC.
- Paragraph 13 has been updated to confirm that the reduced rate of USC for medical card holders has been extended for two further years, until the end of the 2027 tax year.