S.I. No. 86/1974 - Income Tax (Employments) Regulations, 1974.


S.I. No. 86 of 1974.

INCOME TAX (EMPLOYMENTS) REGULATIONS, 1974.

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, 1974.

(2) These Regulations shall come into operation on the 6th day of April, 1974.

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

( a ) by the deletion in Regulation 13 (1) of ", if the amount of the employee's tax-free allowances as stated in the certificate of tax-free allowances is less than the amount of the employee's emoluments for the year (that amount being calculated at the rate for the time being of such emoluments),";

( b ) by the deletion of paragraphs (2) and (4) of Regulation 13;

( c ) by the deletion of Regulation 23; and

( d ) by the deletion in Regulation 39 (2) of "or Regulation 23", and Regulations 13 (1) and 39 (2), as so amended, are set out in the Table to this Regulation.

TABLE

Regulation 13 (1)

(1) Where an employer is given pursuant to Regulation 12 a certificate of tax-free allowances by an employee, the employer shall forthwith send to the Inspector who issued to the employer the register referred to in Regulation 9 for the year, a return stating—

( a ) the employee's name;

( b ) the employee's address;

( c ) the official reference number shown on the certificate of tax-free allowances;

( d ) the amount of the tax-free allowances stated in the certificate of tax-free allowances;

( e ) the manner in which payment of emoluments is made to the employee, that is to say, weekly, monthly or as the case may be;

( f ) if the employer is authorised under Regulation 5 to make payment of tax by means of stamps, that he is so authorised.

Regulation 39 (2)

(2) Where this Regulation applies, the change shall not be treated as a cessation of employment for the purposes of Regulation 22 but, in relation to any matter arising after the change, the employer after the change shall be liable to do anything which the employer before the change would have been liable to do under these Regulations if the change had not taken place:

Provided that the employer after the change shall not be liable for the payment of any tax which was deductible from emoluments paid to the employee before the change took place.

3. The said Income Tax (Employments) Regulations, 1960, are hereby further amended by the insertion after Part IX (inserted by the Income Tax (Employments) Regulations, 1972 ( S.I. No. 260 of 1972 )) of the Part set out in the Schedule to these Regulations.

SCHEDULE.

PART X.

Special Provisions for Notices and Certificates.

62. A determination of the amount of the tax-free allowances appropriate to an employee for any year under Regulation 10(1) shall, if the Inspector deems it proper, have effect for each subsequent year as if a separate determination had been duly made for each such year.

63. The provisions of Regulation 62 shall apply to any determination deemed to have been made under Regulation 11.

64. Where the Inspector has made a determination of the amount of the tax-free allowances and the determination is to have effect for each subsequent year under the provisions of Regulation 62, the notice of determination and the certificate or certificates of tax-free allowances shall state that the amount of the tax-free allowances indicated thereon shall have effect for that year and for each subsequent year.

65. The provisions of Regulation 64 shall not preclude any employee from requiring the Inspector to determine the amount of the tax-free allowances for any of the years after the first year included in a notice issued in accordance with the provisions of the said Regulation 64 and to send to the employee concerned a notice of such determination, and the provisions of Regulation 14 shall apply to any such determination.

66. The provisions of Regulation 13 shall be construed as requiring the employer who is given a certificate of tax-free allowances for a particular year and each subsequent year by an employee to send to the Inspector the prescribed return, in respect of the first year included in the said certificate, forthwith, and in respect of each subsequent year, before the commencement of each such year.

67. The provisions of Regulation 15 shall apply in relation to each year after the first year included in a notice, certificate or certificates issued under Regulation 64 as they apply in relation to the first year.

68. The provisions of Regulations 65, 66 and 67 shall, with the necessary modifications, apply to any new determination of the amount of the tax-free allowances for any year under Regulation 14 or Regulation 15 as if it were a determination under Regulation 10 (1).

GIVEN this 1st day of April, 1974.

J. F. RICHARDSON,

Revenue Commissioner.

EXPLANATORY NOTE.

Under these Regulations certificates of tax-free allowances for any particular year will have effect for each subsequent year for which taxpayers' personal circumstances and the rates of tax and relevant allowances and reliefs remain unchanged.

To facilitate the collection, through the PAYE scheme, of Pay-Related social welfare contributions the Regulations provide for the issue of tax deduction cards and cessation certificates, as appropriate, in every case whether or not an employee is liable to tax under PAYE.

The Regulations come into operation as from April 6, 1974.