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. --- 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 rate thresholds in line with increases to the National Minimum Wage. Paragraphs 6.1 and 11.3 have been updated to...