On 21 December 2016, Irish Revenue published eBrief No. 101/16 concerning updates to the Universal Social Charge (USC) Tax and Duty Manual to reflect the changes of rates and rate bands announced in Budget 2016. The updated rates and bands are:

• 0.5% on the first EUR 12,012;
• 2.5% on the next EUR 6,760;
• 5% on the next EUR 51,272; and
• 8% on the balance.

These new rates and rate bands apply for…