S.I. No. 270/1987 - Income Tax (Employments) Regulations, 1987.

S.I. No. 270 of 1987.

INCOME TAX (EMPLOYMENTS) REGULATIONS, 1987.

The Revenue Commissioners, in exercise of the powers conferred upon them by section 127 of the Income Tax Act, 1967 (No. 6 of 1967), hereby make the following regulations:

1. (1) These Regulations may be cited as the Income Tax (Employments) Regulations, 1987.

(2) These Regulations shall come into operation on the 2nd day of November, 1987.

2. The Income Tax (Employments) Regulations, 1960 ( S.I. No. 28 of 1960 ), are hereby amended—

( a ) In Regulation 12 by the substitution of the following paragraph for paragraph (2):

"(2) The Inspector shall send to the employer of the employee either a certificate (in these Regulations referred to as a certificate of tax-free allowances), or a tax deduction card incorporating a certificate of tax-free allowances, certifying the amount of the tax-free allowances of the employee as determined by the Inspector pursuant to Regulation 10. If it appears to the Inspector that the employee has more than one employment, he shall send, in respect of each employment, to the employer a separate certificate of tax-free allowances or a separate tax deduction card, as appropriate, showing the tax-free allowances applicable to the particular employment, but the aggregate amount of the tax-free allowances on the separate certificates of tax-free allowances or separate tax deduction cards, as the case may be, shall not exceed the total amount of the tax-free allowances of the employee for the year.";

( b ) by the deletion of Regulation 13;

( c ) in Regulation 14—

(i) by the substitution of the following paragraph for paragraph (4):

"(4) Where the amount of the tax-free allowances is amended, either by the Inspector or by the Appeal Commissioners, the Inspector shall send to the employee a notice of the new determination.",

and

(ii) in paragraph (5) by the substitution for "A tax deduction card" of "A certificate of tax-free allowances or a tax deduction card";

( d ) in Regulation 15 by the substitution of the following paragraph for paragraph (2):

"(2) After the Inspector has amended the determination of the amount of tax-free allowances, he shall give notice of the new determination to the employee not later than the date on which a new certificate of tax-free allowances or new tax deduction card, as the case may be, is sent to the employer under Regulation 16.";

( e ) by the substitution of the following Regulation for Regulation 16:

"16. Where a determination of the Inspector or of the Appeal Commissioners is amended after a certificate of tax-free allowances or tax deduction card has been issued, the Inspector shall send to the employer, and the employer shall thereafter use, such new certificate of tax-free allowances or tax deduction card, as may be appropriate.";

( f ) in Regulation 22—

(i) in paragraph (1)—

(A) by the insertion before "tax deduction card" in the first two places where those words occur of "certificate of tax-free allowances or", and

(B) by the deletion of "the relevant certificate of tax-free allowances together with",

(ii) in paragraph (3)—

(A) in subparagraph (a) by the insertion before "tax deduction cards" of "certificates of tax-free allowances or",

(B) by the substitution of the following subparagraph for subparagraph (b):

"(b) the Inspector shall thereupon send to the new employer a certificate of tax-free allowances or tax deduction card, as appropriate, for the employee",

(C) in subparagraph (c) by the insertion before "tax deduction card" in both places where those words occur of "certificate of tax-free allowances or", and

(D) in subparagraph (d)—

(I) by the insertion after "the new employer has received a" of "certificate of tax-free allowances or",

(II) by the insertion after "record on the tax deduction card" of "or such other record as may be authorised", and

(III) by the insertion after "the first payment of emoluments after receipt of the" of "certificate of tax-free allowances or";

(iii) in paragraph (5)—

(A) by the insertion before "tax deduction card" in both places where these words occur of "certificate of tax-free allowances or", and

(B) by the deletion of "(except the requirement to send to the Inspector the employee's certificate of tax-free allowances)", and

(iv) in paragraph (6) by the insertion before "tax deduction card" of "certificate of tax-free allowances or";

( g ) in Regulation 24—

(i) in paragraph (1) by the insertion before "tax deduction card" of "certificate of tax-free allowances or" and by the insertion before "tax deduction cards" of "certificates of tax-free allowances or", and

(ii) by the deletion of paragraph (3);

( h ) in Regulation 25—

(i) by the substitution of the following paragraph for paragraph (1):

"(1) If the employer makes such payments of emoluments as are referred to in Regulation 8 to an employee inrespect of whom he has not received either a certificate of tax-free allowances, a tax deduction card or copies of a certificate made by a former employer under paragraph (2) of Regulation 22, the employer on the occasion of the first such payment, shall forthwith send to the Inspector, by whom certificates of tax-free allowances or tax deduction cards are ordinarily issued to him, a return stating the name and address of the employee, the date on which his employment commenced, and such other particulars as may be necessary to secure the issue to the employer of the appropriate certificate of tax-free allowances or tax deduction card.",

(ii) in paragraph (2)—

(A) in subparagraph (a) (inserted by the Income Tax (Employments) Regulations, 1984 ( S.I. No. 67 of 1984 )) by the substitution for "is received from the employee and" of "or", and

(B) in subparagraph (b) (inserted by the Income Tax (Employments) Regulations, 1984)—

(I) by the deletion after "received" of "from the employee",

(II) by the substitution after "the certificate of tax-free allowances" of "or" for "and from the Inspector", and

(III) by the substitution after "a certificate of tax-free allowances" of "or" for "from the employee and";

(iii) by the substitution of the following paragraph for paragraph (3):

"(3) Where the Inspector sends a certificate of tax-free allowances or tax deduction card the employer shall enter on the tax deduction card or such other record as may be authorised the particulars of emoluments and tax deducted as shown on the relevant emergency card",

(iv) in paragraph (4)—

(A) by the insertion before "tax deduction card" where those words first occur of "certificate of tax-free allowances or", and

(B) by the deletion after "received" where that word first occurs of "and the certificate of tax-free allowances has been received from the employee", and

(v) in paragraph (6)—

(A) in subparagraph (a) by the insertion before "tax deduction card" of "certificate of tax-free allowances or", and

(B) in subparagraph (b) (ii) by the insertion before "tax deduction cards" of "certificates of tax-free allowances or";

(i) in Regulation 29 (2) (b) by the insertion before "tax deduction cards" of "certificates of tax-free allowances or"; and

(j) by the deletion of Regulation 66 (inserted by the Income Tax (Employments) Regulations, 1974 ( S.I. No. 86 of 1974 )).

GIVEN this 20th day of October, 1987.

C. C. MAC DOMHNAILL,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations make certain amendments in the Income Tax (Employments) Regulations, 1960, in relation to the procedures governing the issue of certificates of tax-free allowances.

Under the previous procedures, when the inspector of taxes determined an employee's tax-free allowances he sent a notice of that determination to the employee. He also sent to the employee a certificate of those tax-free allowances which the employee had to hand up to his employer. These Regulations provide that, with effect from the 2nd of November, 1987, the certificate of tax-free allowances will be sent direct to the employer. The employee will, however, continue to receive the notice of determination of tax-free allowances detailing his allowances.