Medical Card Holder – Lower USC Rate

Employees who hold a medical card ( not a GP visit card ) for any part of a tax year, will pay a maximum rate of 3.5% as opposed to 7% for employees who do not hold a medical card.

If you have been issued a medical card by the HSE, you should contact Revenue to request a revised tax credit certificate. Your employer will deduct USC based on this revised tax credit certificate

If you have been a medical card holder for a number of years, I would recommend contacting revenue to ensure you are not being overcharged USC.

Any queries on same give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie