The Tax and Duty Manual Part
18D-00-01 – Universal Social Charge – now reflects the increase in
the USC rate threshold in line with increases to the National Minimum Wage,
which applied in 2020 and now in 2021. The manual also reflects the extension
of the reduced rate of USC for medical card holders for a further year. See eBrief
No. 017/21 for further details.
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