S.I. No. 231/1997 - Income Tax (Employment) Regulations, 1997

S.I. No. 231 of 1997.


The Revenue Commissioners, in exercise of the powers conferred on them by section 127 (as amended by section 6 of the Finance Act, 1997 (No. 22 of 1997)) of the Income Tax Act, 1967 (No. 6 of 1967), and section 15 of the Finance Act, 1992 (No. 9 of 1992), hereby make the following regulations.

1. (1) These Regulations may be cited as the Income Tax (Employment) Regulations, 1997.

(2) ( a ) Paragraphs (b) and (c) of Regulation 2 of these Regulations shall be deemed to have come into operation and had effect as on and from the 6th day of April, 1997.

( b ) Paragraph (a) of Regulation 2 shall come into operation on the 6th day of June, 1997.

(3) In these Regulations "the Principal Regulations" means the Income Tax (Employment) Regulations, 1960 ( S.I. No. 28 of 1960 ).

2. The Principal Regulations are hereby amended—

( a ) by the insertion of the following regulation after Regulation 9:

 "9A. (1) Regulations 8 and 9 shall not apply to an employer (being an individual) who pays emoluments to an employee engaged by that employer in a domestic employment where—

( a ) the emoluments from that employment are less than £30 per week, and

( b ) the employer has only one such employee.

(2) In this Regulation—

'domestic employee' means an employee who is employed solely on domestic duties (including the minding of children) in the employer's private dwelling house:

'domestic employment' means employment by reference to which an employee is a domestic employee.",

( b ) by the substitution of the following for Regulation 69 (inserted by the Income Tax (Employment) Regulations, 1993 ( S.I. No. 77 of 1993 )):

"69. In this Part of these Regulations—

'relevant period', in relation to an employee who is absent from work and who in respect of any part of that absence receives, or is entitled to receive, a taxable benefit, means the period commencing with the date on which such taxable benefit first becomes payable to the employee and ending on the earliest of the following dates, that is to say:

( a ) the date of cessation of employment,

( b ) the 5th day of April following the employee's return to work, or

( c ) such other date as the inspector may specify;

'taxable benefit', in relation to an employee, means any amount payable under the Social Welfare Acts in respect of—

( a ) disability benefit, and

( b ) injury benefit which is comprised in occupational injuries benefit

which is chargeable to income tax by virtue of section 15 of the Finance Act, 1993 .",


( c ) in Regulation 70 (as so inserted), by the substitution of the following for paragraph (c):

"(c) where, on any usual pay day during the period of absence from work which falls within the relevant period, the employee is not entitled to receive payment of emoluments from the employer, the provisions of Regulation 29 shall not apply in respect of such pay day.".

GIVEN this 29th day of May, 1997.


 Revenue Commissioner.


These Regulations amend the existing PAYE Regulations consequent on provisions of the Finance Act, 1997 (No. 22 of 1997) which—

(1) provide that disability benefit payable for the first 18 days (3 weeks) in the year 1997/98 and the first 36 days (6 weeks) in subsequent years will be exempt from tax, and

(2) increase the PAYE registration threshold to £30 per week in the case of an individual employer who has one, and only one domestic employee in his or her employment.