FA 2020 changes to USC TDM

Feb 08, 2021


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.