Revenue eBrief No. 026/25
27 January 2025
Part 18D-00-01 - Universal Social Charge
Tax and Duty Manual Part 18D-00-01 – Universal Social Charge – has been updated to reflect the following changes resulting from the passing of Finance Act (No. 43) 2024:
- Paragraph 4 has been updated to account for the increase in the USC rate thresholds in line with increases to the National Minimum Wage and the reduction of the 4% USC rate to 3%.
- Examples throughout the manual have been updated to reflect these changes.
- In addition, the list of USC exempt payments has also been updated at paragraph 12.2.