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 line with increases to the National Minimum Wage that have applied in 2020 and 2021.