TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

FA 2020 changes to USC TDM

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.