Irish Revenue has issued eBrief No. 001/23 concerning updates to the guidance on the Universal Social Charge to reflect changes introduced by the Finance Act 2022, which generally apply from 1 January 2023.
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Revenue eBrief No. 001/23 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 2022:
- Paragraph 4 has been updated to account for the increase in the USC r…