Ireland has published the Finance Act 2018 (Act 30 of 2018), which was approved by parliament and signed into law by the president on 19 December 2018. The Act mainly provides for the implementation of measures announced as part of the 2019 Budget. Some of the main measures include:
- Amendments to the Universal Social Charge (USC), including an increase in the 2% band and a reduction of the 4.75% band rate to 4.5% resulting in the rates and bands as follows:
- EUR 0 – 12,012 @ 0.5%
- EUR 12,012 …