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. --- 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 for the increase in the USC rate thresholds in line with increases to the National Minimum Wage and the reduction...