Irish Revenue has issued eBrief No. 026/25 concerning updates to the guidance on the Universal Social Charge to reflect changes introduced by the Finance Act 2024, which generally apply from 1 January 2025.
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Revenue eBrief No. 026/25 Part 18D-00-01 - 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 (No. 43) 2024:
- Paragraph 4 has been updated to account fo…