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Chapter 2
Income Levy
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Income levy.
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3.— (1) The Principal Act is amended in Part 18A—
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(a) in section 531B by substituting the following for paragraph (a) of the Table to subsection (1):
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“(a) The income described in this paragraph, to be known as ‘relevant emoluments’, is emoluments to which Chapter 4 of Part 42 applies or is applied—
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(i) other than social welfare payments and similar type payments,
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(ii) other than excluded emoluments,
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(iii) disregarding expenses, in respect of which an employee may be entitled to relief from income tax, which fall within Regulation 10(3) of the PAYE Regulations,
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(iv) having regard to any relief under section 201(5)(a) and paragraphs 6 and 8 of Schedule 3, and
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(v) excluding emoluments of an individual who is resident in a territory with which arrangements have been made under subsection (1)(a)(i) or (1B)(a)(ii) of section 826 in relation to affording relief from double taxation, where those emoluments are the subject of a notification issued under section 984(1).”,
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(b) in section 531B in paragraph (b) of the Table to subsection (1) by inserting the following after subparagraph (iv):
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“(iva) having regard to any reduction arising by virtue of section 825A, and”,
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(c) in section 531B in paragraph (b) of the Table to subsection (1) by inserting the following after subparagraph (iva) (inserted by paragraph (b)):
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“(ivb) having regard to any allowances due under section 659 arising from the obligations under Council Directive 91/676/EEC of 12 December 1991 1
concerning the protection of waters against pollution caused by nitrates from agricultural sources.”,
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and
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(d) in section 531B in paragraph (b) of the Table to subsection (1) by deleting subparagraphs (v), (vi) and (vii).
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(2) The Principal Act is amended in paragraph 1(1) of Part 1 of Schedule 24 by substituting the following for the definition of “ the Irish taxes ”—
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“ ‘ the Irish taxes ’ means income tax, income levy and corporation tax;”.
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(3) This section applies—
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(a) as respects paragraphs (a), (b) and (d) of subsection (1) and subsection (2), for the year of assessment 2009 and subsequent years, and
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(b) as respects paragraph (c) of subsection (1), for the year of assessment 2010 and subsequent years.
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1 OJ No. L375, 31.12.1991, p.1 |
