Link Report

This report lists all the outbound links from Section 531AN under the heading Links from Section 531AN.

Sections and schedules within TaxSource Total linking to Section 531AN are listed under Links to Section 531AN (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 531AN
Act Linked to Context

Health Act, 1970

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(3) Notwithstanding subsection (1) and the Table to this section, for the tax year 2011 and for each subsequent tax year where an individual is aged under 70 years Notwithstanding subsection (1) and the Table to this section, where an individual is in receipt of aggregate income which does not exceed €60,000, is aged under 70 years and has full eligibility for services under Part IV of the Health Act 1970, by virtue of sections 45 and 45A of that Act or Council Regulation (EEC) No. 1408/71 of 14 June 1971 Council Regulation (EC) No. 883/2004 of 29 April 20041, the individual shall, instead of being charged to universal social charge on the part of aggregate income for the tax year concerned that exceeds €16,016 at the rate provided for in column (2) of that Table, be charged on the amount of the excess at the rate of 4 per cent exceeds €17,576 €18,668 €18,772 €19,372 €19,874 at the rate provided for in column (2) of Part 1 of that Table, be charged on the amount of the excess at the rate of 3.5 per cent 3 per cent 2.5 per cent 2 per cent .

Health Act, 1970

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(3) Notwithstanding subsection (1) and the Table to this section, for the tax year 2011 and for each subsequent tax year where an individual is aged under 70 years Notwithstanding subsection (1) and the Table to this section, where an individual is in receipt of aggregate income which does not exceed €60,000, is aged under 70 years and has full eligibility for services under Part IV of the Health Act 1970, by virtue of sections 45 and 45A of that Act or Council Regulation (EEC) No. 1408/71 of 14 June 1971 Council Regulation (EC) No. 883/2004 of 29 April 20041, the individual shall, instead of being charged to universal social charge on the part of aggregate income for the tax year concerned that exceeds €16,016 at the rate provided for in column (2) of that Table, be charged on the amount of the excess at the rate of 4 per cent exceeds €17,576 €18,668 €18,772 €19,372 €19,874 at the rate provided for in column (2) of Part 1 of that Table, be charged on the amount of the excess at the rate of 3.5 per cent 3 per cent 2.5 per cent 2 per cent .

Taxes Consolidation Act, 1997

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(2A) For the purposes of subsection (2), relevant income shall not include any amount in respect of which an individual is chargeable to tax under Schedule E in accordance with section 128(2).

Taxes Consolidation Act, 1997

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(3A) Where an individual is chargeable to income tax under Case IV of Schedule D in respect of an encashment amount, or a deemed encashment amount, as the case may be, under section 787TA, then—

Links to Section 531AN (from within TaxSource Total)
Act Linked from Context

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F is the first rate specified in column (2) of Part 1 of the Table to section 531AN of the Act,

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G is the second rate specified in column (2) of Part 1 of the Table to section 531AN of the Act,

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H is the third rate specified in column (2) of Part 1 of the Table to section 531AN of the Act, and

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I is the fourth rate specified in column (2) of Part 1 of the Table to section 531AN of the Act.

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(1) Until a revenue payroll notification has been received or made available to an employer in respect of an employee, the employer shall, on making any payment of relevant emoluments to or on behalf of the employee, deduct USC from all such payments at the highest rate specified in column (2) of Part 1 of the Table to section 531AN of the Act.

Taxes Consolidation Act, 1997

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(7) A relevant employee, instead of being charged to universal social charge at the rates provided for in section 531AN on that part of his or her aggregate income for a tax year that constitutes relevant remuneration awarded during the tax year to or in respect of the relevant employee by reason of his or her employment as an employee of the specified institution, shall be charged to universal social charge (to be known, for the purposes of this section, as “excess bank remuneration charge”) on the amount of that relevant remuneration at the rate of 45 per cent for that tax year.

Taxes Consolidation Act, 1997

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(b) ‘B’ in the formula in section 128B(2) shall be the percentage which is equal to the highest rate set out in column (2) or (3) column (2) of Part 1 or column (2) of Part 2, as the case may be, of the Table to section 531AN that is in force for the tax year in which the individual realises a gain by the exercise of a right to acquire shares in a company, and

Taxes Consolidation Act, 1997

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(c) where the Revenue Commissioners are satisfied that the individual is likely to be chargeable to universal social charge for a tax year at a rate other than whichever of the rates set out in column (2) or (3) column (2) of Part 1 or column (2) of Part 2, as the case may be, of the Table to section 531AN is the highest such rate, section 128B(14) shall apply as if the reference to the standard rate was a reference to that other rate.