Revenue Note for Guidance
This section imposes an income tax charge on any payments made under a court order under Section 2B of the Employment Permits Act 2003. Any payments made under such an order are chargeable to tax under Schedule E and within the PAYE/USC system of tax deduction.
The payments shall not be treated as reckonable emoluments for the purposes of PRSI contributions.
(1) Any payments made under a court order under Section 2B of the Employment Permits Act 2003 are chargeable to tax under Schedule E and within the PAYE system of tax deduction.
Relevant Date: Finance Act 2019